February 8, 2024

Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, N. E.

Washington, D.C. 20549

Ladies and Gentlemen:

We have read the comments made regarding us in Item 4.01 of Form 8-K of Ohio Valley Banc Corp. dated February 8, 2024, as contained in the second, third, and fourth paragraph of Item 4.01, and are in agreement with those statements.

Crowe LLP

Cleveland, Ohio

cc: Mr. Dave Thomas

Audit Committee Chairman

Ohio Valley Banc Corp.