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                                                                    EXHIBIT 99.1

                           INDEPENDENT ACCOUNTANTS' REPORT

Board of Directors
Ohio State Financial Services, Inc.

We have reviewed the accompanying consolidated statement of financial condition
of Ohio State Financial Services, Inc. and subsidiary as of June 30, 2001, and
the related consolidated statement of cash flows for the six month period then
ended, and the consolidated statements of operations for the six- and
three-month periods then ended. These financial statements are the
responsibility of Ohio State Financial Services, Inc.'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 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 consolidated financial statements in order for them
to be in conformity with accounting principles generally accepted in the United
States of America.

We have previously audited, in accordance with auditing standards generally
accepted in the United States of America, the consolidated statement of
financial condition as of December 31, 2000, and the related consolidated
statements of operations, changes in shareholders' equity, and cash flows for
the year then ended (not presented herein); and in our report dated August 3,
2001, we expressed an unqualified opinion on those consolidated financial
statements.

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

Wheeling, West Virginia
August 3, 2001


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