Form 8-K-Current Report
ITEM 4. CHANGES IN REGISTRANT"S CERTIFYING ACCOUNTANTS
On December 11, 2000, the Board of Directors agreed to dismiss
Urbach, Kahn, & Werlin LLP as its independent accountants.
During the two fiscal years ended December 31, 1999
and the subsequent interim period through September 30, 2000,
(i) there were no disagreements with Urbach, Kahn& Werlin LLP
on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedures, which make reference in
connection with its report to the subject matter of the disagreement,
and (ii) Urbach, Kahn & Werlin LLP has not advised the registrant of any
reportable events as defined in paragraph (A) through (D) of Regulation
S-K item 304 (a) (1) (v).
The accountants report of Urbach, Kahn and Werlin on the
consolidated financial statements of Bath National Corporation and
subsidiaries as of and for the years ended December 31, 1999 and
1998 did not contain any adverse opinion or disclaimer of opinion,
and was not qualified or modified as to any uncertainty, audit scope,
or accounting principles. A letter from Urbach, Kahn & Werlin,
LLP will follow.
December 14, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Commissioners:
We have read the statements made
by Bath National Corporation ("Bath"),
which we understand have been filed with
the Commission, pursuant to Item 4 of
Form 8-K, as part of Bath's Form 8-K report
dated December 14, 2000. We agree with
the statements concerning our firm in such Form 8-K.
URBACH KAHN & WERLIN LLP
66 State Street, Suite 200, Albany, NY 12207-2595
(518) 449-3171 FAX (518) 449-7833
An Independent Member of Urbach Hacker Young International
