Exhibit 16 [LETTERHEAD OF DELOITTE & TOUCHE LLP] November 6, 1998 Securities and Exchange commission Mail Stop 9-5 450 5th Street, N.W. Washington, D.C. 20549 Dear Sirs/Madams: We have read and agree with the comments under the heading "Change in Accountants" in the Prospectus, which is part of Amendment No. 1 to Registration Statement No. 333-63593 of Provident Bancorp, Inc. on Form S-1 dated November 6, 1998. Yours truly, /s/ Deloitte & Touche LLP