================================================================================ ON DELOITTE & TOUCHE LLP LETTERHEAD ================================================================================ April 4, 2003 Securities and Exchange Commission Mail Stop 11-3 450 5th Street, NW Washington, DC 20549 Dear Sir/Madam: We have read Item 4 of Westbank Corporation's Form 8-K dated April 4, 2003 and we agree with the statements made therein. Yours truly, /s/ Deloitte & Touche LLP - ------------------------- Deloitte & Touche LLP