1

                                                                  EXHIBIT 99.1


                         INDEPENDENT ACCOUNTANT'S REPORT


We have reviewed the accompanying consolidated balance sheet of First West
Virginia Bancorp, Inc. and subsidiaries as of March 31, 2001, and the related
consolidated statements of income, changes in stockholders' equity, and cash
flows for the three-month period 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 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 stockholders' equity and
cash flows for the year then ended (not presented herein); and in our report
dated January 23, 2001, we expressed an unqualified opinion on those
consolidated financial statements.


/s/ S.R. Snodgrass A.C.


Wheeling, West Virginia
May 10, 2001