1
KPMG            Peat Marwick                                    Exhibit 15.1

                Certified Public Accountants

                1 Cascade Plaza, Suite 1100
                Akron, Ohio  44308


                         INDEPENDENT AUDITORS' REPORT
                         ----------------------------

The Board of Directors
The CIVISTA Corporation:

We have reviewed the consolidated statement of condition of The CIVISTA
Corporation and subsidiaries as of June 30, 1994, and the related consolidated
statements of operations for the three- and nine-month periods ended June 30,
1994 and 1993, and consolidated cash flows for the nine-month periods ended
June 30, 1994 and 1993.  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 review
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 consolidated financial statements referred to above for them to
be in conformity with generally accepted accounting principles.

We have previously audited, in accordance with generally accepted auditing
standards, the consolidated statement of condition of The CIVISTA Corporation
and subsidiaries as of September 30, 1993, and the related consolidated
statements of operations, shareholders' equity, and cash flows for the year
then ended (not presented herein); and in our report dated November 24, 1993,
we expressed an unqualified opinion on those consolidated financial statements.
In our opinion, the information set forth in the accompanying consolidated
statement of condition as of September 30, 1993 is fairly presented, in all
material respects, in relation to the consolidated statement of condition from
which it has been derived.





KPMG Peat Marwick
August 5, 1994






                                       15