EXHIBIT 16

                LETTER REGARDING CHANGE IN CERTIFYING ACCOUNTANT








                     [Stokes Kelly & Hinds, LLC Letterhead]



Securities and Exchange Commission
Office of the Chief Accountant
11th Floor
450 Fifth Street, N.W.
Washington, D.C.  20549

         Pursuant to 17 C.F.R.  ss.228.304(a)(3),  we have reviewed the language
under the heading "Item 4. Changes in Registrant's Certifying Accountant" in the
Current  Report  on Form  8-K to be  filed  with  the  Securities  and  Exchange
Commission  by WSB  Holding  Company.  We agree  with the  statements  contained
therein. However, aside from the receipt of notification of such action, we have
no basis for making a  determination  whether  the board of  directors  or audit
committee met concerning this matter.



/s/Stokes Kelly & Hinds, LLC
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April 21, 2000
Pittsburgh, Pennsylvania