[LETTERHEAD OF DUDLEY, HOPTON-JONES, SIMS AND FREEMAN HERE]

July 25, 2000

Securities and Exchange Commission
Washington D.C.  20549

Ladies and Gentlemen:

We were the principal  accountants for The National Security Group, Inc. On July
25, 2000 we were  informed by The National  Security  Group of its  intention to
terminate our  appointment as principal  accountants.  We have read The National
Security Group's statements included under Item 4 of its Form 8-K dated July 25,
2000 and agree with such  statements,  except  that we are not in a position  to
agree or disagree with The National  Security Group's  statement that the change
was recommended by the Audit Committee and approved by the Board of Directors.

Sincerely,

Dudley, Hopton-Jones, Sims and Freeman PLLP