EX-15.1 2 tmb-20220630xex15d1.htm EX-15.1

Exhibit 15.1

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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

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To the Stoc k holders and t h e Board of Directors

AmeriServ Financial, Inc.

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Results of R eview of Int e rim Financial Statements

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We have reviewed the accompanying c onsolidated balance sheet of Ameri S erv Financial, Inc. and subsidiaries (the “Company”) as of J une 3 0, 20 2 2, the related consolidated statemen t s of operations, comprehensive income (loss), and the statement of ch a nges in stockholders’ equity for the three-month and six-month p e riods ended June 30, 2022 and 2 0 21, the conso l idated statements of cash flows for the six-month p e riods ended June 30, 2022 and 2021, and the r elated notes to the consolidated financial statements (coll e ctively, the interim financial statements). Based on our reviews, we a re not aware of any material modificat i ons that should be made to the consolidated financial statements re f er r ed to above for them to be in con f o r mity with accounting pr in ciples generally ac c epted in the United States of America.

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We have previously audited, in accordance with the s tandards of the Public Co m p any Accounting Oversight Board (United States) (PC AO B), the consolidated balance sheet of the Company as of December 31, 20 2 1, and t h e related consolidated statements of operations, comprehensive income, changes in stockholders’ equity, and cash flows for the year then ended (not presented herein), and in our report dated March 14, 2022, we expressed an unqualified opinion on th ose consolidated financial statements. In our opin i on, the information set forth in the accompanying consolidated balance sheet as of December 31, 20 2 1, is fairly s t ated, in all material respects, in relation to the balance sheet from which it has been derived.

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Basis for R e view Resul t s

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These inter i m financial statements are the responsibility of t h e Company’s management. We conducted our reviews in accordance with the s t andards of the PCAOB. A r eview of interim financial information consists p r incipally of apply i ng analytical procedures and making inq u iries of persons responsible for f inancial and accounting matters. It is subst a ntially less in scope than an audit conduc t ed in accordance with the standards of the PCAOB, the objective of which is the expression of an opinion regarding the financial statements taken as a whole. A ccordingly, w e do not express such an op i nion. We are a public accoun t ing firm regi s tered with the PCAOB and are required to be independent with respect t o the Company, in accordance with U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commi s sion and the PCAOB.

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/s/S.R. Snodgrass, P.C.

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Cranberry Township, Pennsylvania

August 10, 2022