EX-99.1
                         INDEPENDENT ACCOUNTANT'S REPORT



                         INDEPENDENT ACCOUNTANT'S REPORT
                         -------------------------------

We have reviewed the accompanying consolidated balance sheet of First West
Virginia Bancorp, Inc. and subsidiaries as of September 30, 2002 and 2001, and
the related consolidated statements of changes in stockholders' equity, and cash
flows for the nine-month period then ended and the consolidated statements of
income for the nine 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 auditing standards generally
accepted in the United States of America, the consolidated balance sheet as of
December 31, 2001, 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 25, 2002, we expressed an unqualified
opinion on those consolidated financial statements.

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



Wheeling, West Virginia
November 8, 2002