EXHIBIT 16.1








October 11, 1999



Securities and Exchange Commission
Washington, D.C.   20549

Ladies and Gentlemen:

We were previously principal  accountants for Union Bankshares  Corporation and,
under  the date of  February  9,  1999,  except  as to Note 14,  which was as of
February 11, 1999, we reported on the consolidated financial statements of Union
Bankshares  Corporation and  subsidiaries as of and for the years ended December
31, 1998 and 1997. On October 1, 1999, our appointment as principal  accountants
was terminated.  We have read Union Bankshares Corporation's statements included
under  Item 4 of its Form 8-K dated  October  4,  1999,  and we agree  with such
statements, except that we are not in a position to agree or disagree with Union
Bankshares Corporation's statement that Yount, Hyde & Barbour, P.C. was selected
by the  audit  committee  or that  the  change  was  approved  by the  board  of
directors.

Very truly yours,


/s/ KPMG LLP