Exhibit 16.1
<PAGE>
October 4, 2000
OFFICE OF THE CHIEF ACCOUNTANT
SECURITIES AND EXCHANGE COMMISSION
450 FIFTH ST NW
WASHINGTON DC 20549
Dear Sir/Madam:
We have read the second and third paragraph of Item 4 included in the Form 8-K
dated September 20,000 of Steelton Bancorp, Inc. filed with the Securities and
Exchange Commission and are in agreement with the statement contained therein.
Very truly yours,
/s/ McKonly & Asbury , LLP
--------------------------
McKONLY & ASBURY, LLP
Certified Public Accountants
