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EXHIBIT 99.1
INDEPENDENT ACCOUNTANTS' REPORT
Board of Directors
Ohio State Financial Services, Inc.
We have reviewed the accompanying consolidated statement of financial condition
of Ohio State Financial Services, Inc. and subsidiary as of September 30, 2000,
and the related consolidated statement of cash flows for the nine month period
then ended, and the consolidated statements of operations for the nine- and
three-month periods then ended. These financial statements are the
responsibility of Ohio State Financial Services, Inc.'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 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 consolidated financial statements in order for them
to be in conformity with generally accepted accounting principles.
We have previously audited, in accordance with generally accepted auditing
standards, the consolidated statement of financial condition as of December 31,
1999, and the related consolidated statements of operations, changes in
shareholders' equity, and cash flows for the year then ended (not presented
herein); and in our report dated January 7, 2000, we expressed an unqualified
opinion on those consolidated financial statements.
/s/ S.R. Snodgrass, A.C.
Wheeling, West Virginia
November 3, 2000
