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                                   EXHIBIT 16

                      LETTER OF PRICEWATERHOUSECOOPERS LLP



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January 23, 2002



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

Commissioners:

We have read the  statements  made by  Provident  Bankshares  Corporation  (copy
attached),  which we understand will be filed with the  Commission,  pursuant to
Item 4 of Form 8-K, as part of the  Company's  Form 8-K report dated January 16,
2002. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP