August 24, 2005

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4 of MidSouth Bancorp, Inc. Form 8-K dated August 24, 2005, and we agree with the statements made therein.

Yours truly,

DELOITTE & TOUCHE LLP
New Orleans, Louisiana