Exhibit 15



November 15, 2001


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Commissioners:

We are aware that our report dated November 8, 2001 on our review of interim
financial information of NB&T Financial Group, Inc. and Subsidiaries (the
"Company") as of and for the three-month and nine-month periods ended
September 30, 2001 and 2000 and included in the Company's quarterly report
on Form 10-Q/A for the quarter then ended is incorporated by reference in the
Registration Statement of the Company on Form S-8, filed on March 23, 1995.


Very truly yours,



/s/ J.D. Cloud & Co. L.L.P.
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J.D. Cloud & Co. L.L.P.


Cincinnati, Ohio