Securities and Exchange Commission
Washington, DC  20549


Ladies and Gentlemen:

We were  previously  principal  accountants for PVF Capital Corp. and, under the
date of July 27, 2001, we reported on the consolidated  financial  statements of
PVF  Capital  Corp.  as of and for the years  ended June 30,  2001 and 2000.  On
February 12, 2002, our appointment as principal  accountants was terminated.  We
have read PVF Capital Corp.'s  statements  included under Item 4 of its Form 8-K
dated February 12, 2002, and we agree with such  statements,  except that we are
not in a position to agree or disagree with PVF Capital Corporation's  statement
that the change was approved by the Registrant's Audit Committee and approved by
the Registrant's Board of Directors.


Very truly yours,

                                        /s/ KPMG LLP


Cleveland, Ohio
February 18, 2002