EXHIBIT 16.1



March 17, 2006




Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549


Gentlemen:


We have read Item 4.01 of Form 8-K dated March 17, 2006 of Park National
Corporation and are in agreement with the statements contained in the second,
fourth, fifth, sixth, and seventh paragraphs therein. We have no basis to agree
or disagree with other statements of the registrant contained therein.


                                               /s/ Ernst & Young LLP