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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 June 30, 2001 and the related consolidated
statements of income and cash flows for the six-month and three month periods
ended June 30, 2001 and 2000 and the consolidated statement of changes in
shareholders' equity for the six month period ended June 30, 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 auditing standards generally
accepted in the United States of America, 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/S.R. SNODGRASS, A.C.


Steubenville, Ohio
August 8, 2001

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