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EXHIBIT 99
TO FORM 12b-25
STATEMENT OF BDO SEIDMAN, LLP
Form 12b-25
[BDO LOGO]
BDO SEIDMAN, LLP
Accountants and Consultants
285 Peachtree Center Avenue, Suite 800
Atlanta, Georgia 30303-1230
Telephone: (404) 688-6841
Fax: (404) 688-1075
Exhibit A-12b-25(c)
Board of Trustees
Appalachian Bancshares, Inc.
Section 401(k) Profit Sharing Plan
829 Industrial Boulevard
Ellijay, Georgia 30540
We have read the Company's explanation of the reason for the filing of Form
12b-25, "Notification for Late Filing." We concur that certain information has
not been provided to us by the Trustee of the Master Trust and the custodian for
Appalachian Bancshares, Inc.'s Section 401(k) Profit Sharing Plan in order to
complete the audit of Appalachian Bancshares, Inc.'s Section 401(k) Profit
Sharing Plan.
/s/ BDO Seidman, LLP
Atlanta, Georgia
June 30, 2000
