Exhibit 99
INDEPENDENT ACCOUNTANT'S REPORT
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Board of Directors
Killbuck Bancshares, Inc.
We have reviewed the accompanying consolidated balance sheet of Killbuck
Bancshares, Inc. and subsidiary as of June 30, 2000 and the related
consolidated statements of income and cash flows for the six-month and three
month periods ended June 30, 2000 and 1999 and the consolidated statement of
changes in shareholders' equity for the six month period ended June 30, 2000.
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 December 31, 1999, and the
related consolidated statements of income, changes in shareholders' equity and
cash flows for the year then ended (not presented herein); and in our report
dated January 28, 2000 we expressed an unqualified opinion on those
consolidated financial statements. In our opinion, the information set forth
in the accompanying consolidated balance sheet as of December 31, 1999, is
fairly stated, in all material respects, in relation to the consolidated
balance sheet from which it has been derived.
/s/S.R. SNODGRASS, A.C.
Steubenville, Ohio
July 18, 2000
S.R. Snodgrass, A.C.
626 North Fourth Street
Steubenville, Ohio 43952-1982
Phone: 740-282-2771
Facsimile: 740-282-1606
