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                                                                    EXHIBIT 99.1





                         INDEPENDENT ACCOUNTANT'S REPORT


We have reviewed the accompanying consolidated balance sheet of Sistersville
Bancorp, Inc. and subsidiary as of June 30, 2001, and the related consolidated
statements of income, comprehensive income, 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 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 financial statements 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 balance sheet as of
March 31, 2001, and the related consolidated statements of income, comprehensive
income, changes in stockholders' equity, and cash flows for the year then ended
(not presented herein); and in our report dated April 20, 2001, we expressed an
unqualified opinion on those consolidated financial statements.


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


Wheeling, West Virginia
August 6, 2001