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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of Earliest Event Reported): April 10, 1996
WESBANCO, INC.
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(Exact Name of Registrant as Specified in its Charter)
WEST VIRGINIA 0-8467 55-0571723
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(State or Other Jurisdiction (Commission File No.). (IRS Employer
of Incorporation) Identification No.)
1 Bank Plaza, Wheeling, West Virginia 26003
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(Address of Principal Executive Offices) (Zip Code)
(304) 234-9000
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(Registrant's Telephone Number, Including Area Code)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a) Previous independent accountants
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At a meeting held on April 10, 1996, the Executive Committee of the
Board of Directors of WesBanco, Inc. (Registrant) approved the decision to
replace the firm of Price Waterhouse LLP as auditors of the Registrant
effective on the same date.
The reports of Price Waterhouse LLP on the Registrant's financial
statements for the past two fiscal years did not contain an adverse opinion
or a disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope, or accounting principles.
In connection with the audits of the Registrant's financial statements
for each of the two fiscal years ended December 31, 1995, and in the
subsequent interim period, there were no disagreements with Price Waterhouse
LLP on any matters of accounting principles or practices, financial
statement disclosure, or auditing scope and procedures which, if not resolved
to the satisfaction of Price Waterhouse LLP, they would have made reference
to the matter in their report.
The registrant requested Price Waterhouse LLP to furnish it a letter
addressed to the Commission stating whether it agrees with the above
statements. A copy of that letter, dated April 10, 1996, is filed as
Exhibit 16 to this Form 8-K.
(b) New independent accountants
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The Registrant engaged Ernst and Young LLP as its new independent
accountants as of April 10, 1996. During the two most recent fiscal years
and through April 10, 1996, the Registrant has not consulted with Ernst and
Young LLP on items which (1) were or should have been subject to SAS 50
or (2) concerned the subject matter of a disagreement or reportable event
with the former auditor, (as described in Regulation S-K Item 304(a) (2)).
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ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(a) Financial Statements of Businesses Acquired.
None
(b) Pro Forma Financial Information
None
(c) Exhibits
16 Letter re change in Certifying Accountant
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this report to be signed on its behalf by
the undersigned, thereunto authorized in the City of Wheeling, State of
West Virginia, on April 10, 1996.
WESBANCO, INC.
By:
/s/ Edward M. George
Edward M. George
President & CEO
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Exhibit 16 - Letter re change in Certifying Accountant
(LETTERHEAD ITALICIZED)
600 Grant Street Telephone 412 355-6000
Pittsburgh, PA 15219
Price Waterhouse LLP (PW LOGO)
April 10, 1996
Securities & Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Ladies and Gentlemen:
WesBanco, Inc.
We have read Item 4 of WesBanco's Form 8-K dated April 10, 1996 and are in
agreement with the statements contained in paragraph 4(a) therein.
Yours very truly,
/s/ Price Waterhouse LLP
