PROVIDENT FINANCIAL GROUP INC
RW, 1999-06-04
STATE COMMERCIAL BANKS
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GARY P. KREIDER
DIRECT DIAL:  (513) 579-6411
FACSIMILE:  (513) 579-6956
E-MAIL:  [email protected]

                                  June 3, 1999


Division of Corporation Finance
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.   20549

                    RE:     EDGAR Form RW
                            Provident Bancorp, Inc.
                            Provident Capital Trust I
                            Form S-3 - File No. 333-15315

Dear Ladies and Gentlemen:

     This is to inform you that the above-referenced  Form S-3 filed November 1,
1996 has been abandoned by the Registrants,  Provident Bancorp,  Inc., now known
as Provident  Financial Group, Inc. and Provident Capital Trust I. No securities
were issued pursuant to this Registration Statement.

     As  counsel  for the  Registrants,  I  hereby  withdraw  this  Registration
Statement.

                                          Yours truly,

                                          KEATING, MUETHING & KLEKAMP, P.L.L.



                                          BY:  /s/Gary P. Kreider
                                             -----------------------------------
                                                  Gary P. Kreider

slh

cc:      Ms. Jessica Livingston
         Office of Division of Corporation Finance


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