Exhibit 16
[Letterhead of KPMG LLP]
One Mellon Bank Center Telephone 412-391-9710
Pittsburgh, PA 15219 Fax 412-391-8963
May 30, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for ESB Financial Corporation (the
Corporation) and, under the date of January 20, 2000, we reported on the
consolidated financial statements of ESB Financial Corporation and subsidiaries
as of and for the years ended December 31, 1999 and 1998. On May 16, 2000, our
appointment as principal accountants was terminated. We have read ESB
Financial Corporation's statements included under Item 4 of its Form 8-K dated
May 23, 2000, and we agree with such statements, except that we are not in a
position to agree or disagree with ESB Financial Corporation's statement that
the board of directors have selected Ernst & Young LLP as the Corporation's
auditors, nor that the Corporation did not consult Ernst & Young LLP regarding
the application of accounting principles, either contemplated or proposed, nor
the type of audit opinion that might be rendered on the Corporation's
financial statements nor any other matters that would be required to be
reported in the Form 8-K. Additionally, we are not aware of the existence of
a condition required to be reported under Item 304(a)(1)(v) of Regulation S-K.
Therefore, we take no position with respect to the Corporation's statements
contained in the fourth paragraph of Item 4.
Very truly yours,
/s/ KPMG LLP
