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                                                           EXHIBIT 15

PRICE WATERHOUSE LLP

                         Report of Independent Accountants
                         ---------------------------------

August 7, 1995

To the Board of Directors and
Shareholders of WesBanco, Inc.

We have reviewed the consolidated balance sheet and the related consolidated
statements of income, changes in shareholders'equity and cash flows of 
WesBanco, Inc., and its subsidiaries (the Company) as of June 30, 1995 and 
1994, and for the 3-month and 6-month periods then ended (the consolidated 
interim financial information) as presented in the Company's Quarterly Report
on Form 10-Q for the quarter ended June 30, 1995.  This consolidated interim
financial information is the responsibility of the Company's management.

We conducted our review in accordance with standards established by the
American Institute of Certified Public Accountants.  A review of interim
financial information consists principally of applying analytical
procedures to financial data and making inquiries of persons responsible
for financial and accounting matters.  It is substantially less in scope
than an audit conducted in accordance with generally accepted auditing
standards, the objective of which is the expression of an opinion
regarding the financial statements taken as a whole.  Accordingly, we do
not express such an opinion.

Based on our review, we are not aware of any material modifications that
should be made to the consolidated interim financial information for it to 
be in conformity with generally accepted accounting principles.

We previously audited, in accordance with generally accepted auditing
standards, the consolidated balance sheet as of December 31, 1994, and
the related consolidated statements of income, changes in shareholders'
equity and cash flows for the year then ended (not presented herein), and
in our report dated January 19, 1995, we expressed our unqualified
opinion on those consolidated financial statements.  In our opinion, the
information set forth in the accompanying consolidated balance sheet as
of December 31, 1994, is fairly stated in all material respects in
relation to the consolidated balance sheet from which it has been
derived.

/s/ Price Waterhouse LLP
600 Grant Street
Pittsburgh, PA  15219

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