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