Exhibit 15


October 21, 2003


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

Commissioners:

We are aware that our report dated October 21, 2003 on our review of interim
financial information of LCNB Corp. and Subsidiaries (the "Company"), issued
pursuant to the provisions of Statement on Auditing Standards No. 100, as of
and for the three-month and nine-month periods ended September 30, 2003 and
2002 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 13, 2003. We are also aware of our
responsibilities under the Securities Act of 1933.


Very truly yours,



/s/ J.D. Cloud & Co. L.L.P.
----------------------------
J.D. Cloud & Co. L.L.P.
Cincinnati, Ohio








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