Answer:
205.9(b) may require you to provide statements monthly or quarterly. If no electronic funds transfers are allowed on the account Reg. E won't apply and there is nothing else (Federal) that would require this.
You should consider making them available for pick up instead of delivery, however. The customer should have these available to detect fraud in their account. If you produce no statements, you increase the time (and therefore the amount) they could claim as fraudulent debits leaving you liable.
First published on BankersOnline.com date 8/05/02