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EXHIBIT 99.1
INDEPENDENT ACCOUNTANT'S REPORT
Board of Directors
Sistersville Bancorp, Inc.
We have reviewed the accompanying consolidated balance sheet of Sistersville
Bancorp, Inc. and subsidiary as of September 30, 2000, and the related
consolidated statement of cash flows for the six month period ended, and the
consolidated statements of income and comprehensive income for the six- and
three-month periods then ended. These financial statements are the
responsibility of the Company's management.
We conducted our review in accordance with standards established by the American
Institute of Certified Public Accountants. A review of interim financial
information consists principally of applying analytical procedures to financial
data and making inquiries of persons responsible for financial and accounting
matters. It is substantially less in scope than an audit conducted in accordance
with generally accepted auditing standards, the objective of which is the
expression of an opinion regarding the financial statements taken as a whole.
Accordingly, we do not express such an opinion.
Based on our review, we are not aware of any material modifications that should
be made to the accompanying financial statements for them to be in conformity
with generally accepted accounting principles.
We have previously audited, in accordance with generally accepted auditing
standards, the consolidated balance sheet as of March 31, 2000, and the related
consolidated statements of income, comprehensive income, changes in
stockholders' equity, and cash flows for the year then ended (not presented
herein); and in our report dated April 14, 2000, we expressed an unqualified
opinion on those consolidated financial statements.
/s/ S. R. SNODGRASS, A.C.
Wheeling, West Virginia
November 3, 2000
