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                                                                     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 March 31, 2001 and the related
consolidated statements of income and cash flows for the three-month periods
ended March 31, 2001 and 2000 and the consolidated statement of changes in
shareholders' equity for the three month period ended March 31, 2001. 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, 2000, 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 February 27, 2001 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, 2000, is fairly
stated, in all material respects, in relation to the consolidated balance sheet
from which it has been derived.


S.R. SNODGRASS, A.C.


Steubenville, Ohio
April 30, 2001