April 17, 2000



Ottawa Financial Corporation
Holland, Michigan

We have reviewed,  in accordance  with standards  established by the AICPA,  the
unaudited interim financial  information of Ottawa Financial Corporation for the
periods ended March 31, 2000 and 1999 as indicated in our report dated April 17,
2000.  Because we did not  perform  an audit,  we  expressed  no opinion on that
information.  We are aware that our report referred to above, which was included
in your  quarterly  report on Form 10-Q, is being  incorporated  by reference in
Registration Statements (File Nos. 333-1350, 333-4242 and 333-79843) on Form S-8
and in the Registration Statement (File No. 333-4950) on Form S-3.

We also are aware that our report referred to above, under Rule 436(c) under the
Securities Act of 1933, is not considered a part of the  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.






Crowe, Chizek and Company LLP