EXHIBIT 99.7

            [LETTERHEAD OF ACADIANA BANCSHARES, INC. APPEARS HERE]

                               January 10, 2003

To: Persons Granted Restricted Stock Under the Company's Recognition and
    Retention Plan

   As described in the attached materials, proxies are being solicited in
connection with the proposals to be considered at the upcoming Special Meeting
of Shareholders of Acadiana Bancshares, Inc. (the "Company"). We hope you will
take advantage of the opportunity to direct the manner in which shares of
restricted common stock of the Company granted to you pursuant to the
Recognition and Retention Plan and Trust ("Recognition Plan") will be voted.

   Enclosed with this letter is the Proxy Statement/Prospectus, which describes
the matters to be voted upon, and a voting instruction ballot, which will
permit you to vote the restricted shares granted to you. After you have
reviewed the Proxy Statement/Prospectus, we urge you to vote your restricted
shares held pursuant to the Recognition Plan by marking, dating, signing and
returning the enclosed voting instruction ballot to the administrators of the
Recognition Plan. The Plan Administrators will certify the totals to the
Trustee of the Recognition Plan for the purpose of having those shares voted by
the Trustee.

   We urge each of you to vote, as a means of participating in the governance
of the affairs of the Company. If your voting instructions for the shares held
in the Recognition Plan are not received, the shares will be voted by the
Trustee. While I hope that you will vote in the manner recommended by the Board
of Directors, the most important thing is that you vote in whatever manner you
deem appropriate. Please take a moment to do so.

   Please note that the enclosed material relates only to those shares which
have been granted to you under the Recognition Plan. You should receive other
voting material for those shares owned by you individually and not under the
Recognition Plan.

                                          Sincerely,

                                          --------------------------------------
                                          Jerry Reaux
                                          Chairman of the Board,
                                          President and Chief Executive Officer