Exhibit No. 99 September 24, 2003 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Peoples Bancorp Inc. - Peoples Bancorp Inc. Retirement Savings Plan Commission File No. 0-16772 Report on Form 8-K Commissioners: We have read the statements made by Peoples Bancorp Inc., which we understand will be filed with the Commission, pursuant to item 5 of Form 8-K, as part of the Company's Form 8-K report dated September 22, 2003. We agree with statements concerning our Firm in such Form 8-K. Sincerely, /s/ Rea & Associates, Inc. Rea & Associates, Inc.