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                        				   EXHIBIT 15


PRICE WATERHOUSE LLP

Report of Independent Accountants

November 3, 1995


To the Board of Directors and
Shareholders of WesBanco, Inc.


We have reviewed the consolidated balance sheet and the related consolidated 
statements of income, changes in shareholders' equity and cash flows of 
WesBanco, Inc., and its subsidiaries (the Company) as of September 30, 1995 
and 1994, and for the 3-month and 9-month periods then ended (the consolidated 
interim financial information) as presented in the Company's Quarterly Report 
on Form 10-Q for the quarter ended September 30, 1995.  This consolidated 
interim financial information is 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 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 consolidated interim financial information for it to be 
in conformity with generally accepted accounting principles.

We previously audited, in accordance with generally accepted auditing 
standards, the consolidated balance sheet as of December 31, 1994, and the 
related consolidated statements of income, changes in shareholders' equity and 
cash flows for the year then ended (not presented herein), and in our report 
dated January 19, 1995, we expressed our unqualified opinion on those 
consolidated financial statements.  In our opinion, the information set forth 
in the accompanying consolidated balance sheet as of December 31, 1994, is 
fairly stated in all material respects in relation to the consolidated balance 
sheet from which it has been derived.



/s/ Price Waterhouse LLP
600 Grant Street
Pittsburgh, PA  15219

					 
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