SecProbe.io

<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
BAKER                                             TRI-CITIES TENNESSEE/VIRGINIA
DONELSON                                          207 MOCKINGBIRD LANE
BEARMAN, CALDWELL                                 SUITE 300
& BERKOWITZ, PC                                   JOHNSON CITY, TENNESSEE 37604
                                                  PHONE:  423.928.0181
                                                  FAX:  423.928.5694

                                                  MAILING ADDRESS:
                                                  P.O.BOX 3038
                                                  JOHNSON CITY, TENNESSEE  37602
                                                  www.bakerdonelson.com

LINDA M. CROUCH-MCCREADIE
Direct Dial: (423) 975-7623
Direct Fax: (423) 979-7623
E-Mail Address: lcrouch@bakerdonelson.com

                               September 29, 2005

Ms. Jessica Livingston
Senior Attorney
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4561
450 Fifth Street, N.W.
Washington, D.C.  20549

         Re:      United Tennessee Bankshares, Inc.
                  Amendment No. 3 to Schedule 13E-3
                  Amendment No. 3 to Preliminary Schedule 14A
                  Filed September 19, 2005
                  File No. 05-23551

Dear Ms. Livingston:

     This  letter  responds  to the  comments  received  from  the  Staff of the
Securities  and Exchange  Commission by letter dated  September 28, 2005, to Mr.
Christopher  Triplett,  with respect to the  above-referenced  filings of United
Tennessee Bankshares, Inc. (the "Company" or "Registrant").

     The following discussion summarizes the manner in which we have revised the
Preliminary Schedule 14A in response to Staff comments made in the September 28,
2005 letter (the "Letter"). The following paragraphs of this letter are numbered
to  correspond  to the numbers of the comments  contained in the Letter and page
numbers refer to pages in the Amendment to the Preliminary  Schedule 14A "marked
to show changes."

Preliminary Schedule 14A
------------------------
Background of the Going Private Merger Proposal, page 12
--------------------------------------------------------

1.  Registrant  has added  additional  information  regarding  the nature of the
offering party. Please see page 13.

<PAGE>

     We have provided  staff with marked copies of the amendment to the Schedule
14A  and  Schedule   13E-3  to  expedite  its  review.

     If you have any questions or require  additional  information,  please feel
free to contact me.

                                   Very truly yours,

                                   /s/ Linda M. Crouch-McCreadie

Enclosure

cc:      Richard G. Harwood

</TEXT>
</DOCUMENT>