Exhibit 16
Office of the Chief Accountant
SEPCS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 W. Fifth St., N.W.
Washington, D.C. 20549
We were previously auditors for United Bancshares, Inc., and on February 25, 2000, we reported on the consolidated financial statements of United Bancshares, Inc. as of December 31, 1999 and 1998 and for the three years in the period ended December 31, 1999. On May 3, 2000, we were dismissed as auditors of United Bancshares, Inc. We have read United Bancshares, Inc.'s statements included in the United Bancshares 2001 Annual Proxy Statement filed on Schedule 14A filed April 2, 2001, and we agree with such statements.
/s/ E.S. Evans and Company
E.S. Evans and Company
Lima, Ohio
April 2, 2001
