PIKEVILLE NATIONAL CORP
8-K, 1996-01-30
NATIONAL COMMERCIAL BANKS
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4

                              
                              
                              
                              
                              
             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)
                      January 23, 1996
                              
                              
               PIKEVILLE NATIONAL CORPORATION
   (Exact name of registrant as specified in its charter)
                              
     Kentucky             0-11129            61-0979818
     (State or other    (Commission       (IRS Employer
     jurisdiction of    File Number)     Identification
     incorporation)                           No.)

     208 North Mayo Trail
     Pikeville, Kentucky                          41501
     (Address of principal executive offices)    (Zip Code)

     Registrant's telephone number, including area code: (606) 432-1414

                       Not Applicable
     (Former name or former address, if changed since last report)

<PAGE>
Item 4. Changes in Registrant's Certifying Accountant

     At its committee meeting on January 23, 1996, the audit
committee of the board of directors of Pikeville National
Corporation, voted to engage Ernst & Young as its
independent accountants for 1996, subject to approval of the
full board of directors at its next meeting.  Ernst & Young
replaces Crowe, Chizek and Company as registrant's
independent accountants.
     During the last two most recent fiscal years and
interim period prior to January 23, 1996, there have been no
disagreements with Crowe, Chizek and Company on any matter
of accounting principles or practices, financial statement
disclosure or auditing scope or procedure or any reportable
events.
     Crowe, Chizek and Company's report on the financial
statements for the past two years contained no adverse
opinion or disclaimer of opinion and was not qualified or
modified as to uncertainty, audit scope or accounting
principles.
     The registrant has requested that Crowe, Chizek and
Company furnish it with a letter addressed to the SEC
stating whether it agrees with the above statements.  The
letter will be filed as an amendment when available.

<PAGE>                              
                         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.




                             Pikeville National Corporation




January 30, 1996             By: Richard M. Levy
                             Richard M. Levy
                             Executive Vice President
                             Chief Financial Officer




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