EXHIBIT 99.1

                         INDEPENDENT ACCOUNTANT'S REPORT

Board of Directors
Sistersville Bancorp, Inc.

We have reviewed the accompanying consolidated balance sheet of Sistersville
Bancorp, Inc. and subsidiary as of September 30, 2002, and the related
consolidated statements of cash flows for the six-month period ended, and the
consolidated statements of income and comprehensive income for the six- and
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 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 accounting principles generally
accepted in the United States of America, the consolidated balance sheet as of
March 31, 2002, 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 12, 2002, we expressed an
unqualified opinion on those consolidated financial statements.

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


Wheeling, West Virginia
October 31, 2002