Exhibit 15

                          ACCOUNTANTS' ACKNOWLEDGEMENT

We acknowledge the incorporation by reference in the March 23, 1995 Registration
Statement on Form S-8 of NB&T Financial Group, Inc. (formerly known as
Intercounty Bancshares, Inc.) of our report dated May 3, 2002 included with the
Quarterly Report on Form 10-Q for the quarter ended March 31, 2002. Pursuant to
Rule 436(c) under the Securities Act of 1933, this report should not be
considered part of the registration statement prepared or certified within the
meaning of Section 7 and 11 of the Act.

/s/ BKD, LLP

Cincinnati, Ohio

May 3, 2002