Exhibit 16.1

[PricewaterhouseCoopers LLP letterhead]



July 12, 2002



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

Commissioner:

         We have read the statements made by Allfirst Financial, Inc., which
were filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the
Company's Form 8-K report dated June 26, 2002. We agree with the comments in the
fourth, fifth and sixth paragraphs and in the second sentence of the second
paragraph in such Form 8-K regarding PwC LLP and Allfirst Financial, Inc.
Regarding the first paragraph and the first sentence in the second paragraph in
such Form 8-K, we make no comment regarding the client-auditor relationship
between Allied Irish Banks, p.l.c. and PricewaterhouseCoopers Republic of
Ireland Firms. However, with respect to the client-auditor relationship between
PwC LLP and Allfirst Financial, Inc., we neither resigned nor declined to stand
for re-election. Regarding the third paragraph, we have no basis to comment.

Very truly yours,


/s/ PricewaterhouseCoopers LLP