<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>ex99_6.txt
<DESCRIPTION>EXHIBIT 99.6
<TEXT>


                                                                   Exhibit 99.6
                                                                   ------------


October 3, 2002


Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549


         Re:   FNB Bancorp
               File No. 0-49693


Dear Sir or Madam:

         We have read Item 4 of the Form 8-K of FNB Bancorp dated September 27,
2002, and agree with the statements concerning our Firm contained therein.


                                             Very truly yours,


                                             /s/  GRANT THORNTON LLP


                                      -4-

</TEXT>
</DOCUMENT>