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Exhibit 15
Board of Directors and Shareholders
Potters Financial Corporation
East Liverpool, Ohio
We have reviewed, in accordance with standards established by the AICPA, the
unaudited interim financial information of Potters Financial Corporation for the
periods ended June 30, 2000 and 1999 as indicated in our report dated July 25,
2000. Because we did not perform an audit, we expressed no opinion on that
information. We are aware that our report referred to above, which was included
in this quarterly report on Form 10-Q, is being incorporated by reference in
Registration Statement Nos. 333-11353, 333-27985 and 333-68259 on Forms S-8.
We also are aware that our report referred to above, under Rule 436(c) under the
Securities Act of 1933, is not considered a part of the registration statement
prepared or certified by an accountant or a report prepared or certified by an
accountant within the meaning of Sections 7 and 11 of the Act.
/S/ CROWE, CHIZEK AND COMPANY
Crowe, Chizek and Company LLP
July 25, 2000
Columbus, Ohio
