EXHIBIT 22.1

                       Subsidiaries of the Holding Company 



                     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 and Bellaire, Ohio.

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