1
                                                                      Exhibit 99


                         INDEPENDENT ACCOUNTANT'S REPORT
                         -------------------------------

Board of Directors
Killbuck Bancshares, Inc.

We have reviewed the accompanying consolidated balance sheet of Killbuck
Bancshares, Inc. and subsidiary as of September 30, 2000 and the related
consolidated statements of income for the nine-month and three month periods
ended September 30, 2000 and 1999, the consolidated statement of changes in
shareholders' equity for the nine month period ended September 30, 2000 and
the consolidated statements of cash flows for the nine month periods ended
September 30, 2000 and 1999. 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 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 generally accepted auditing standards, 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 generally accepted accounting principles.

We have previously audited, in accordance with generally accepted auditing
standards, the consolidated balance sheet as of December 31, 1999, and the
related consolidated statements of income, changes in shareholders' equity and
cash flows for the year then ended (not presented herein); and in our report
dated January 28, 2000 we expressed an unqualified opinion on those consolidated
financial statements. In our opinion, the information set forth in the
accompanying consolidated balance sheet as of December 31, 1999, is fairly
stated, in all material respects, in relation to the consolidated balance sheet
from which it has been derived.

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


Steubenville, Ohio
November 1, 2000

S.R. Snodgrass, A.C.
626 North Fourth Street
Steubenville, Ohio 43952-1982
Phone: 740-282-2771
Facsimile: 740-282-1606