EXHIBIT 99.1

                         INDEPENDENT ACCOUNTANT'S REPORT

Board of Directors
Sistersville Bancorp, Inc.

We have reviewed the accompanying consolidated balance sheet of Sistersville
Bancorp, Inc. and subsidiary as of December 31, 2001, and the related
consolidated statements of cash flows for the nine-month period ended, and the
consolidated statements of income and comprehensive income for the nine- and
three-month periods then ended. These financial statements are the
responsibility of the Company's management.

We conducted our review in accordance with standards established by the American
Institute of Certified Public Accountants. A review of interim financial
information consists principally of applying analytical and procedures to
financial data and making inquiries of persons responsible for financial and
accounting matters. It is substantially less in scope than an audit conducted in
accordance with auditing standards generally accepted in the United States of
America, the objective of which is the expression of an opinion regarding the
financial statements taken as a whole. Accordingly, we do not express such an
opinion.

Based on our review, we are not aware of any material modifications that should
be made to the accompanying financial statements for them to be in conformity
with accounting principles generally accepted in the United States of America.

We have previously audited, in accordance with accounting principles generally
accepted in the United States of America, the consolidated balance sheet as of
March 31, 2001, and the related consolidated statements of income, comprehensive
income, changes in stockholders' equity, and cash flows for the year then ended
(not presented herein); and in our report dated April 20, 2001, we expressed an
unqualified opinion on those consolidated financial statements.

/s/ S. R. SNODGRASS, A.C.


Wheeling, West Virginia
February 4, 2002

S. R. Snodgrass, A.C.
980 National Road, Wheeling, WV 26003-6400 Phone 304-233-5030