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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: November 14, 1997
P R O V I D E N T F I N A N C I A L G R O U P , I N C .
(Known as Provident Bancorp, Inc. until June 2, 1997)
Incorporated under the laws of Ohio
Commission File No. 1-8019
IRS Employer Identification No. 31-0982792
One East Fourth Street, Cincinnati, Ohio 45202
(Address of Principal Executive Offices) (Zip Code)
Phone: 513-579-2000
(Registrant's Telephone Number, Including Area Code)
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Item 5: Other Events.
This Form is being filed pursuant to SEC Accounting Series Release No.
AS-135 "Pooling-of-Interests Accounting" to disclose consolidated
earnings for a thirty day period following an acquisition under the
pooling-of-interests accounting method. Provident Financial Group,
Inc. acquired Florida Gulfcoast Bancorp, Inc. on September 12, 1997
under this accounting method. Provident Financial recorded net
earnings of $7.7 million, or 17 cents per fully diluted share for the
month of October, 1997. For the ten months ending, October 31, 1997,
net earnings were $92.7 million, or $2.12 per fully diluted share.
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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 duly authorized.
Provident Financial Group, Inc.
Registrant
Date: November 14, 1997 \s\ John R. Farrenkopf
John R. Farrenkopf
Vice President and
Chief Financial Officer
