EXHIBIT 15

                         Washington Trust Bancorp, Inc.
            Letter regarding unaudited interim financial information


To the Board of Directors and Shareholders of
Washington Trust Bancorp, Inc.:

        Re: Registration Statements on Form S-8
            File No. 333-107141, 333-72277, 333-48315, 333-13167, and 033-23048

            Registration Statements on Form S-3
            File No. 333-13821, 033-28065, and 333-42502


With  respect  to  the  subject  Registration  Statements,  we  acknowledge  our
awareness  of the use therein of our report  dated August 6, 2004 related to our
review of interim financial information.

Pursuant to Rule  436(c)  under the  Securities  Act of 1933 (the  "Act"),  such
report  is not  considered  a  part  of a  registration  statement  prepared  or
certified by an  accountant  or a report  prepared or certified by an accountant
within the meaning of Sections 7 and 11 of the Act.



KPMG LLP



Providence, Rhode Island
August 6, 2004