EXHIBIT 99

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.   20549

Re:  Letter to Commission Pursuant to Temporary Note 3T

Ladies and Gentlemen:

Pursuant to Temporary Note 3T to Article 3 of Regulation S-X, Arthur Andersen
LLP ("Andersen") has represented to us, by letter dated April 1, 2002, that its
audit of the financial statements of MBT Financial Corp. for the period ended
December 31, 2001, was subject to Andersen's quality control system for the U.S.
accounting and auditing practice to provide reasonable assurance that the
engagement was conducted in compliance with professional standards, that there
was appropriate continuity of Andersen personnel working on the audit and
availability of national office consultation. Availability of personnel at
foreign affiliates of Andersen was not relevant to this audit.

Very truly yours,

/s/ Eugene D. Greutman
    Eugene D. Greutman
    Treasurer






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