Exhibit 15
August 11, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We are aware that our report dated November 13, 2000 on our review of interim
financial information of InterCounty Bancshares, Inc. and subsidiaries (the
"Company") as of and for the three-month and nine-month periods ended
September 30, 2000 and 1999 and included in the Company's quarterly report
on Form 10-Q for the quarter then ended is incorporated by reference in
the Registration Statement of the Company on Form S-8, filed on March 23,
1995.
Very truly yours,
/s/ J.D. Cloud & Co. L.L.P.
Cincinnati, Ohio
