<PAGE>


                                                                      EXHIBIT 16

September 20, 2002



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549


RE:    Rurban Financial Corp.
       Commission File Number 0-13507



Dear Sir/Madam:

We have read the first paragraph of Item 4 included in the Form 8-K dated
September 20, 2002, of Rurban Financial Corp., to be filed with the Securities
and Exchange Commission and are in agreement with the statements contained
therein, except that we are not in a position to agree or disagree with the
statement that the change was recommended or approved by the Audit Committee or
its Board of Directors.


                       Very truly yours,


                       /s/ Crowe, Chizek and Company LLP







