Exhibit 15.1
Washington Trust Bancorp, Inc.
Westerly, Rhode Island

Ladies and Gentlemen:

S-3 Registration Statement

With respect to the subject registration statement, we acknowledge our awareness
of the  incorporation by reference of our report dated April 20, 2000 related to
our review of interim financial information.

Pursuant to Rule 436(c)  under the  Securities  Act of 1933,  such report is not
considered  part  of a  registration  statement  prepared  or  certified  by  an
accountant or a report prepared or certified by an accountant within the meaning
of sections 7 and 11 of the Act.

Very truly yours,

KPMG, LLP
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KPMG, LLP
Providence, Rhode Island
July 28, 2000