SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C.  20549

                                    FORM 10-K

                   Annual Report Pursuant to Section 13 or 15(d)
                      of the Securities Exchange Act of 1934

                             For the fiscal year ended
                                 December 31, 1998

                         Commission file number: 333-35275

                                THE PROVIDENT BANK
          (as depositor under the Pooling and Servicing Agreement, dated as of
          September 1, 1997, which forms Provident Bank Home Equity Loan Trust
          1997-A, which will issue the Provident Bank Home Equity Loan Trust
          1997-A, Revolving Home Equity Loan Asset-Backed Certificates, Series
          1997-A)

                  PROVIDENT BANK HOME EQUITY LOAN TRUST 1997-A
        REVOLVING HOME EQUITY LOAN ASSET-BACKED CERTIFICATES, SERIES 1997-A
             (Exact name of Registrant as specified in its Charter)

           OHIO                                        31-0412725
           (State or other jurisdiction                (I.R.S. Employer
           incorporation or organization)              Identification Number)

           ONE EAST FOURTH STREET
           CINCINNATI, OHIO                            45202
           (Address of principal executive offices)    (Zip Code)

            Registrant's telephone number, including area code:
                               (212) 526-7000

          Securities registered pursuant to Section 12(b) of the Act:
                               NOT APPLICABLE.

          Securities registered pursuant to Section 12(g) of the Act:
                               NOT APPLICABLE.

          Indicate by check mark whether the Registrant (1) has filed all
          reports required to be filed by Section 13 or 15(d) of the
          Securities Exchange Act of 1934 during the preceding 12 months
          (or for such shorter period that the Registrant was required to
          file such reports), and (2) has been subject to such filing
          requirements for the past 90 days.  Yes  X  No

          Indicate by check mark if disclosure of delinquent filers
          pursuant to Item 405 of Regulation S-K is not contained herein,
          and will not be contained, to the best of the Registrant's
          knowledge, in definitive proxy or information statements
          incorporated by reference in Part III of the Form 10-K or any
          amendment to this Form 10-K.  [  ].

          Aggregate market value of voting stock held by non-affiliates of
          the Registrant as of December 31, 1998:  NOT APPLICABLE.

          Number of shares of common stock outstanding as of December 31,
          1998:  NOT APPLICABLE.

          DOCUMENTS INCORPORATED BY REFERENCE

          Documents in Part I and Part IV incorporated herein by reference
          are as follows:

          None

          Documents in Part II and Part IV incorporated herein by reference
          are as follows:

          Monthly Remittance Statement to the Certificateholders dated as of
          October 27, 1997, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          November 25, 1997, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          December 26, 1997, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          January 26, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          February 25, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          March 25, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          April 27, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          May 26, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          June 25, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          July 27, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          August 25, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          September 25, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          October 26, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on January 19, 1999.

          Monthly Remittance Statement to the Certificateholders dated as of
          November 25, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on January 19, 1999.

          Monthly Remittance Statement to the Certificateholders dated as of
          December 28, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on February 23, 1999.

          Monthly Remittance Statement to the Certificateholders dated as of
          January 25, 1999, and filed with the Securities and Exchange
          Commission on Form 8-K on February 23, 1999.

          PART 1

          ITEM 1.  Business.

          The trust fund (the "Trust") created pursuant to a Pooling and
          Servicing Agreement dated as of September 1, 1997 (the "Pooling and
          Servicing Agreement") between The Provident Bank, as Sponsor and
          Servicer (in such capacities, the "Sponsor" and "Servicer",
          respectively), and Bankers Trust Company of California, N.A., as
          Trustee (the "Trustee").

          Each Revolving Home Equity Loan Asset-Backed Certificate, Series
          1997-A (collectively, the "Certificates") will represent an
          undivided interest in the Provident Bank Home Equity Loan Trust
          1997-A (the "Trust") to be formed pursuant to the Pooling and
          Servicing Agreement.  The property of the Trust will include a pool
          of adjustable rate home equity revolving credit line loans
          (sometimes referred to in the Prospectus Supplement dated September
          26, 1997 as "home equity loans") made or to be made in the future
          (the "Mortgage Loans") under certain home equity revolving credit
          line loan agreements.  The Mortgage Loans are secured by first,
          second and third mortgages primarily on one- to four-family
          residential properties.

          The aggregate undivided interest in the Trust represented by the
          Certificates will, as of September 1, 1997 (the "Cut-off Date"),
          represent approximately 98% of the outstanding principal balances of
          the Mortgage Loans.  The remaining undivided interest in the Trust
          not represented by the Certificates (the "Transferor Interest") will
          initially be equal to $3,379,396.33, which as of the Cut-Off Date is
          approximately 2% of the outstanding principal balances of the
          Mortgage Loans.  The Transferor Interest will be initially retained
          by Provident.  Only the Certificates are offered hereby.

          Information with respect to the business of the Trust would not be
          meaningful because the only "business" of the Trust is the
          collection on the Mortgage Loans and distribution of payments on
          the Certificates to Certificateholders. This information is
          accurately summarized in the Monthly Reports to Certificateholders,
          which are filed on Form 8-K.  There is no additional relevant
          information to report in response to Item 101 of Regulation S-K.

          ITEM 2.  Properties.

          The Depositor owns no property.  The Revolving Home Equity Loan
          Asset-Backed Certificates, Series 1997-A, in the aggregate, represent
          the beneficial ownership in a Trust consisting primarily of the
          Mortgage Loans.  The Trust will acquire title to real estate only
          upon default of the mortgagors under the Mortgage Loan.  Therefore,
          this item is inapplicable.

          ITEM 3.  Legal Proceedings.

          None.

          ITEM 4.  Submission of Matters to a Vote of Security Holders.

          No matters were submitted to a vote of Certificateholders during
          the fiscal year covered by this report.


          PART II

          ITEM 5.  Market for Registrant's Common Equity and Related
          Stockholder Matters.

          The Revolving Home Equity Loan Asset-Backed Certificates, Series
          1997-A represent, in the aggregate, the beneficial ownership in a
          trust fund consisting primarily of the Mortgage Loans.  The
          Certificates are owned by Certificateholders as trust beneficiaries.
          Strictly speaking, Registrant has no "common equity," but for
          purposes of this Item only, Registrant's Revolving Home Equity Loan
          Asset-Backed Certificates are treated as "common equity."

          (a)  Market Information.  There is no established public trading
          market for Registrant's Certificates.  The Registrant believes the
          Certificates are traded primarily in intra-dealer markets and non-
          centralized inter-dealer markets.

          (b)  Holders.  The number of registered holders of all classes of
          Certificates on December 31, 1998 was:  5.

          (c)  Dividends.  Not applicable.  The information regarding
          dividends required by sub-paragraph (c) of Item 201 of Regulation
          S-K is inapplicable because the Trust does not pay dividends.
          However, information as to distribution to Certificateholders is
          provided in the Monthly Reports to Certificateholders for each
          month of the fiscal year in which a distribution to
          Certificateholders was made.

          ITEM 6.  Selected Financial Data.

          Not Applicable.  Because of the limited activities of the Trust,
          the Selected Financial Data required by Item 301 of Regulation
          S-K does not add relevant information to that provided by the
          Monthly Reports to Certificateholders, which are filed on a
          monthly basis on Form 8-K.

          ITEM 7.  Management's Discussion and Analysis of Financial
          Condition and Results of Operations.

          Not Applicable.  The information required by Item 303 of
          Regulation S-K is inapplicable because the Trust does not have
          management per se, but rather the Trust has a Trustee who causes
          the preparation of the Monthly Reports to Certificateholders.
          The information provided by the Monthly Reports to
          Certificateholders, which are filed on a monthly basis on Form
          8-K, does provide the relevant financial information regarding
          the financial status of the Trust.

          ITEM 8.  Financial Statements and Supplementary Data.

          Monthly Remittance Statement to the Certificateholders dated as of
          October 27, 1997, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          November 25, 1997, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          December 26, 1997, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          January 26, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          February 25, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          March 25, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          April 27, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          May 26, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          June 25, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          July 27, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          August 25, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          September 25, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          October 26, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on January 19, 1999.

          Monthly Remittance Statement to the Certificateholders dated as of
          November 25, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on January 19, 1999.

          Monthly Remittance Statement to the Certificateholders dated as of
          December 28, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on February 23, 1999.

          Monthly Remittance Statement to the Certificateholders dated as of
          January 25, 1999, and filed with the Securities and Exchange
          Commission on Form 8-K on February 23, 1999.

          Annual Statement of Compliance by the Master Servicer is not
          currently available and will be subsequently filed on Form 8.

          Independent Accountant's Report on Servicer's will be subsequently
          filed on Form 8.

          ITEM 9.  Changes in and Disagreements with Accountants on
          Accounting and Financial Disclosure.

          None.


          PART III

          ITEM 10.  Directors and Executive Officers of Registrant.

          Not Applicable.  The Trust does not have officers or directors.
          Therefore, the information required by items 401 and 405 of
          Regulation S-K are inapplicable.

          ITEM 11.  Executive Compensation.

          Not Applicable.  The Trust does not have officers or directors to
          whom compensation needs to be paid.  Therefore, the information
          required by item 402 of regulation S-K is inapplicable.

          ITEM 12.  Security Ownership of Certain Beneficial Owners and
          Management.

          (a)  Security ownership of certain beneficial owners.  Under the
          Indenture governing the Trust, the holders of the Certificates
          generally do not have the right to vote and are prohibited from
          taking part in management of the Trust.  For purposes of this Item
          and Item 13 only, however, the Certificateholders are treated as
          "voting security" holders.

          As of December 31, 1998, the following are the only persons known
          to the Registrant to be the beneficial owners of more than 5% of
          any class of voting securities:  


Bank of New York (The)
Cecile Lamarco
925 Patterson Plank Rd.
Secaucus, NJ 07094
Series 1997-A
Certificates
$35,000,000
21.0%

Bankers Trust Company
John Lasher
c/o BT Services Tennessee, Inc.
648 Grassmere Park Drive
Nashville, TN  37211
Series 1997-A
Certificates
$25,000,000.00 (Original Principal Balance)
15.0% (Percentage of Class)

Boston Safe Deposit and Trust Company
Constance Holloway
c/o Mellon Bank Center, Room 153-3015
Pittsburgh, PA  15259
Series 1997-A
Certificates
$35,000,000.00 (Original Principal Balance)
21.0% (Percentage of Class)

Citibank, N.A.
Marta Hoosain
P.O.Box 30576
Tampa, FL  33630-3576
Series 1997-A
Certificates
$20,000,000.00 (Original Principal Balance)
12.0% (Percentage of Class)

Merrill Lynch, Pierce Fenner & Smith Safekeeping
Veronica E. O'Neill
4 Corporate Place
Corporate Park 287
Piscataway. NJ  08855
Series 1997-A
Certificates
$50,590,000
31.0%

          (b)  Security ownership of management.  Not Applicable.  The
          Trust does not have any officers or directors.  Therefore, the
          information required by Item 403 of Regulation S-K is
          inapplicable.

          (c)  Changes in control.  Not Applicable.  Since
          Certificateholders do not possess, directly or indirectly, the
          power to direct or cause the direction of the management and
          policies of the Trust, other than in respect to certain required
          consents regarding any amendments to the Indenture, the
          information requested with respect to item 403 of Regulation
          S-K is inapplicable.

          ITEM 13.  Certain Relationships and Related Transactions.

          (a)  Transactions with management and others.  Registrant knows
          of no transaction or series of transactions during the fiscal
          year ended December 31, 1998, or any currently proposed
          transaction or series of transactions, in an amount exceeding
          $60,000 involving the Registrant in which the Certificateholders
          identified in Item 12(a) had or will have a direct or indirect
          material interest.  There are no persons of the types described
          in Item 404(a)(1),(2) and (4) of Regulation S-K, however, the
          information required by Item 404(a)(3) of Regulation S-K is
          hereby incorporated by reference in Item 12 herein.

          (b)  Certain business relationships.  None.

          (c)  Indebtedness of management. Not Applicable.  The Trust does
          not have management consisting of any officers or directors.
          Therefore, the information required by item 404 of Regulation S-K
          is inapplicable.

          (d)  Transactions with promoters.  Not Applicable.  The Trust
          does not use promoters.  Therefore, the information required by
          item 404 of Regulation S-K is inapplicable.


          PART IV

          ITEM 14.  Exhibits, Financial Statement Schedules, and Reports on
          Form 8-K.

          (a)  The following is a list of documents filed as part of this
          report:

          EXHIBITS

          Monthly Remittance Statement to the Certificateholders dated as of
          October 27, 1997, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          November 25, 1997, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          December 26, 1997, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          January 26, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          February 25, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          March 25, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          April 27, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          May 26, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          June 25, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          July 27, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          August 25, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          September 25, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on November 17, 1998.

          Monthly Remittance Statement to the Certificateholders dated as of
          October 26, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on January 19, 1999.

          Monthly Remittance Statement to the Certificateholders dated as of
          November 25, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on January 19, 1999.

          Monthly Remittance Statement to the Certificateholders dated as of
          December 28, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on February 23, 1999.

          Monthly Remittance Statement to the Certificateholders dated as of
          January 25, 1999, and filed with the Securities and Exchange
          Commission on Form 8-K on February 23, 1999.

          Annual Statement of Compliance by the Master Servicer is not
          currently available and will be subsequently filed on Form 8.

          Independent Accountant's Report on Servicer's servicing
          activities is not currently available and will be subsequently
          filed on Form 8.

          (b)  The following Reports on Form 8-K were filed during the last
          quarter of the period covered by this Report:

          Monthly Remittance Statement to the Certificateholders dated as of
          October 26, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on January 19, 1999.

          Monthly Remittance Statement to the Certificateholders dated as of
          November 25, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on January 19, 1999.

          Monthly Remittance Statement to the Certificateholders dated as of
          December 28, 1998, and filed with the Securities and Exchange
          Commission on Form 8-K on February 23, 1999.

          (c)  The exhibits required to be filed by Registrant pursuant to
          Item 601 of Regulation S-K are listed above and in the Exhibit
          Index that immediately follows the signature page hereof.

          (d)  Not Applicable.  The Trust does not have any subsidiaries or
          affiliates.  Therefore, no financial statements are filed with
          respect to subsidiaries or affiliates.

          Supplemental information to be furnished with reports filed
          pursuant to Section 15(d) by registrants which have not
          registered securities pursuant to Section 12 of the Act.

          No annual report, proxy statement, form of proxy or other
          soliciting material has been sent to Certificateholders, and the
          Registrant does not contemplate sending any such materials
          subsequent to the filing of this report.


                                     SIGNATURE

          Pursuant to the requirements of Section 13 or 15(d) of the
          Securities Exchange Act of 1934, the Registrant has duly caused
          this report to be signed on its behalf by the undersigned,
          thereunto duly authorized.

                             By:  Bankers Trust Company of California, N.A.
                                  not in its individual capacity but solely
                                  as a duly authorized agent of the
                                  Registrant pursuant to the Pooling and
                                  Servicing Agreement, dated as of September
                                  1, 1997.


          By:  /s/Judy L. Gomez
               Judy L. Gomez
               Assistant Vice President


          Date:  March 30, 1999


          EXHIBIT INDEX

          Exhibit Document

          1.1  Monthly Remittance Statement to the Certificateholders dated as
               of October 27, 1997, and filed with the Securities and Exchange
               Commission on Form 8-K on November 17, 1998.

          1.2  Monthly Remittance Statement to the Certificateholders dated as
               of November 25, 1997, and filed with the Securities and Exchange
               Commission on Form 8-K on November 17, 1998.

          1.3  Monthly Remittance Statement to the Certificateholders dated as
               of December 26, 1997, and filed with the Securities and Exchange
               Commission on Form 8-K on November 17, 1998.

          1.4  Monthly Remittance Statement to the Certificateholders dated as
               of January 26, 1998, and filed with the Securities and Exchange
               Commission on Form 8-K on November 17, 1998.

          1.5  Monthly Remittance Statement to the Certificateholders dated as
               of February 25, 1998, and filed with the Securities and Exchange
               Commission on Form 8-K on November 17, 1998.

          1.6  Monthly Remittance Statement to the Certificateholders dated as
               of March 25, 1998, and filed with the Securities and Exchange
               Commission on Form 8-K on November 17, 1998.

          1.7  Monthly Remittance Statement to the Certificateholders dated as
               of April 27, 1998, and filed with the Securities and Exchange
               Commission on Form 8-K on November 17, 1998.

          1.8  Monthly Remittance Statement to the Certificateholders dated as
               of May 26, 1998, and filed with the Securities and Exchange
               Commission on Form 8-K on November 17, 1998.

          1.9  Monthly Remittance Statement to the Certificateholders dated as
               of June 25, 1998, and filed with the Securities and Exchange
               Commission on Form 8-K on November 17, 1998.

          2.0  Monthly Remittance Statement to the Certificateholders dated as
               of July 27, 1998, and filed with the Securities and Exchange
               Commission on Form 8-K on November 17, 1998.

          2.1  Monthly Remittance Statement to the Certificateholders dated as
               of August 25, 1998, and filed with the Securities and Exchange
               Commission on Form 8-K on November 17, 1998.

          2.2  Monthly Remittance Statement to the Certificateholders dated as
               of September 25, 1998, and filed with the Securities and
               Exchange Commission on Form 8-K on November 17, 1998.

          2.3  Monthly Remittance Statement to the Certificateholders dated as
               of October 26, 1998, and filed with the Securities and Exchange
               Commission on Form 8-K on January 19, 1999.

          2.4  Monthly Remittance Statement to the Certificateholders dated as
               of November 25, 1998, and filed with the Securities and Exchange
               Commission on Form 8-K on January 19, 1999.

          2.5  Monthly Remittance Statement to the Certificateholders dated as
               of December 28, 1998, and filed with the Securities and Exchange
               Commission on Form 8-K on February 23, 1999.

          2.6  Monthly Remittance Statement to the Certificateholders dated as
               of January 25, 1999, and filed with the Securities and Exchange
               Commission on Form 8-K on February 23, 1999.