[Letterhead of KPMG LLP]


Securities and Exchange Commission
Washington, DC  20549


Ladies and Gentlemen:

We are currently principal accountants for PVF Capital Corp. and, under the date
of July 27, 2001, we reported on the  consolidated  financial  statements of PVF
Capital  Corp.  as of and for the years ended June 30, 2001 and 2000. On January
22, 2002,  we were  notified  that PVF Capital  Corp.  engaged  Crowe Chizek and
Company,  LLP as its principal  accountant for the year ending June 30, 2002 and
that the auditor-client relationship with KPMG LLP will cease upon completion of
the review of PVF Capital Corp.'s  consolidated  financial  statements as of and
for the quarter  ended  December  31,  2001.  We have read PVF  Capital  Corp.'s
statements  included under Item 4 of its Form 8-K dated January 22, 2002, and we
agree with such  statements,  except  that we are not in a position  to agree or
disagree with PVF Capital  Corporation's  statement that the change was approved
by the Registrant's  Audit Committee and approved by the  Registrant's  Board of
Directors.


Very truly yours,

                                     /s/ KPMG LLP




Cleveland, Ohio
January 24, 2002