BELMONT BANCORP
8-K/A, 1999-10-20
NATIONAL COMMERCIAL BANKS
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                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                 Amendment No. 1
                                       to

                                   FORM 8-K/A

                Current Report Pursuant to Section 13 or 15(d) of
                       The Securities Exchange Act of 1934



               Date of Report (Date of Earliest Event Reported):
                       October 20, 1999 (October 19, 1999)


                                 Belmont Bancorp
             (Exact Name of Registrant as Specified in its Charter)


                                      Ohio
                 (State or Other Jurisdiction of Incorporation)


           0-12724                                       34-1376776
     (Commission File Number)               (I.R.S. Employer Identification No.)



325 Main Street, Bridgeport, Ohio                      43912
(Address of Principal Executive Offices)             (Zip Code)


Registrant's Telephone Number, Including Area Code: (740) 695-3323


<PAGE>



Item 4. Change in Registrant's Certifying Accountant

     As  disclosed in the Current  Report on Form 8-K filed  October 18, 1999 by
Belmont Bancorp (the "Registrant"), on October 13, 1999 the Registrant dismissed
S.R. Snodgrass, A.C. ("Snodgrass") as its independent accountants.

     The Registrant  previously provided Snodgrass with a copy of the disclosure
the Registrant included in its Current Report on Form 8-K filed October 18, 1999
and requested that Snodgrass  furnish the Registrant with a letter  addressed to
the Securities and Exchange  Commission  (the "SEC") stating  whether  Snodgrass
agreed with the  disclosure.  By letter dated  October 15, 1999, a copy of which
was received by the  Registrant on October 19, 1999,  Snodgrass  advised that it
agreed with the disclosure in the 8-K. A copy of  Snodgrass's  letter to the SEC
is filed as Exhibit 16 to this Current Report on Form 8-K/A.

Item 7. Financial Statements, Pro Forma Financial Information and Exhibits

(c)  Exhibits

16.  Letter re: change in certifying accountant


                                       2.

<PAGE>



                                    SIGNATURE

     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 hereunto duly authorized.

                                       Belmont Bancorp
                                        (Registrant)

Date:  October 20, 1999                By   /s/  David G. Brewick
                                            -------------------------------
                                            David G. Brewick, Interim President





                                       3.



                                                                      Exhibit 16




October 15, 1999

Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, NW
Washington, D.C. 20549

Gentlemen:

We have read the statements  made by Belmont Bancorp (copy  attached),  which we
understand will be filed with the Commission  pursuant to Item 4 of Form 8-K, as
part of the Company's  Form 8-K report dated October 13, 1999. We agree with the
statements concerning our Firm in such Form 8-K.

Sincerely,



S. R. SNODGRASS, A.C.
Certified Public Accountants



                                       4.



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