<PAGE> 1
Exhibit 99.1
INDEPENDENT ACCOUNTANT'S REPORT
-------------------------------
We have reviewed the accompanying consolidated balance sheet of First West
Virginia Bancorp, Inc. and subsidiaries as of September 30, 2000, and the
related consolidated statements of changes in stockholders' equity, and cash
flows for the nine-month period then ended and the consolidated statements of
income for the nine and three-month period then ended. These financial
statements are the responsibility of the Company's management.
We conducted our review in accordance with standards established by the American
Institute of Certified Public Accountants. A review of interim financial
information consists principally of applying analytical and procedures to
financial data and making inquiries of persons responsible for financial and
accounting matters. It is substantially less in scope than an audit conducted in
accordance with generally accepted auditing standards, the objective of which is
the expression of an opinion regarding the financial statements taken as a
whole. Accordingly, we do not express such an opinion.
Based on our review, we are not aware of any material modifications that should
be made to the accompanying financial statements for them to be in conformity
with generally accepted accounting principles.
We have previously audited, in accordance with generally accepted auditing
standards, the consolidated balance sheet as of December 31, 1999, and the
related consolidated statements of income, changes in stockholders' equity and
cash flows for the year then ended (not presented herein); and in our report
dated January 21, 2000, we expressed an unqualified opinion on those
consolidated financial statements.
/s/ S.R. Snodgrass A.C.
Wheeling, West Virginia
November 7, 2000
