STEELTON BANCORP INC
8-K/A, EX-16.1, 2000-10-11
SAVINGS INSTITUTION, FEDERALLY CHARTERED
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                                  Exhibit 16.1




<PAGE>

October 11, 2000


OFFICE OF THE CHIEF ACCOUNTANT
SECURITIES AND EXCHANGE COMMISSION
450 FIFTH ST NW
WASHINGTON DC 20549


Dear Sir/Madam:

We have  read the  disclosure  under  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 statements contained therein.

Very truly yours,


/s/ McKonly & Asbury , LLP
----------------------------
McKONLY & ASBURY, LLP
Certified Public Accountants







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