PricewaterhouseCoopers


June 1, 2000



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We have read the  statements  made by 1st Source  Corporation  (copy  attached),
which we  understand  will be filed with the  Commission,  pursuant to Item 4 of
Form 8-K, as part of the  Registrant's  Form 8-K report dated May 26,  2000.  We
agree with the statements concerning our Firm in such Form 8-K.


Very truly yours,



/s/ PricewaterhouseCoopers LLP