Exhibit 16

          [Letterhead of Prociak & Associates, LLC]


                         March 15, 2001

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

Re:  Peoples Financial Services Corp.
     Commission File No. 000-23863

Ladies and Gentlemen:

We were previously the principal accountant for Peoples
Financial Services Corp. and under the date of February 15,
2001, we reported on the consolidated financial statements of
Peoples Financial Services Corp. and subsidiaries as of and for
the years ended December 31, 2000 and December 31, 1999.  On
February 28, 2001, the Board of Directors of Peoples Financial
Services Corp. terminated our appointment as principal
accountant in connection with the engagement of another
accounting firm.  We have read the statements included in the
Current Report on Form 8-K/A, dated March 15, 2001, of Peoples
Financial Services Corp. and we agree with such statements.

                                   Very truly yours,
                                   PROCIAK & ASSOCIATES, LLC

                                   /s/ Patricia A. Prociak
                                   Patricia A. Prociak
                                   Certified Public Accountant