<DOCUMENT>
<TYPE>EX-16.2
<SEQUENCE>3
<FILENAME>g87473a1exv16w2.txt
<DESCRIPTION>EX-16.2 LETTER OF CRISP HUGHES EVANS MARCH 4, 2004
<TEXT>
<PAGE>
                                                                    Exhibit 16.2

[CRISP HUGHES EVANS LLP LETTERHEAD]
CERTIFIED PUBLIC ACCOUNTANTS AND CONSULTANTS



March 4, 2004



Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549


Commissioners:

We have read Item 4 included in the Form 8-K dated March 4, 2004 Nicholas
Financial, Inc. to be filed with the Securities and Exchange Commission and are
in agreement with the statements contained therein.


Very truly yours,

/s/ Crisp Hughes Evans LLP
--------------------------

Crisp Hughes Evans LLP



225 Peachtree Street, NE   404.586.0133
Suite 600                  404.525.8705 fax
Atlanta, GA 30303-1728     www.che-llp.com

AFFILIATE WORLDWIDE

THROUGH AGN INTERNATIONAL

                                             HANDS-ON HELP  REAL-WORLD SOLUTIONS





</TEXT>
</DOCUMENT>
