SUBSIDIARIES OF THE HOLDING COMPANY

 
                                  EXHIBIT 22.1

                       Subsidiaries of the Holding Company 


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                       SUBSIDIARIES OF THE HOLDING COMPANY


1.     Progressive Bank, N.A. of Wheeling, West Virginia, a national banking
       association with offices in Wheeling, Wellsburg, and Moundsville, West
       Virginia.

2.     Progressive Bank, N.A. - Buckhannon of Buckhannon, West Virginia, a
       national banking association with offices in Buckhannon and Weston,
       West Virginia.

3.     Progressive Bank, N.A. - Bellaire, of Bellaire, Ohio, a national
       banking association.

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