Exhibit 16
[Grant Thornton LLP Letterhead]
Securities and Exchange Commission
Washington, DC 20549
We were previously the independent certified public accountants for River Valley
Bancorp (the "Registrant"), and on February 16, 2000, we reported on the
consolidated financial statements of the Registrant as of and for the three
years ended December 31, 1999. On May 18, 2000, we were dismissed as independent
certified public accountants of the Registrant.
We have read the Registrant's statements included under Item 4 of its Form 8-K
dated May 23, 2000, and we agree with such statements.
GRANT THORNTON LLP
/s/ Grant Thornton LLP
Cincinnati, Ohio
May 23, 2000
