SEC Comment Letter for PEOPLES BANCORP INC (PEBO) (CIK 0000318300) (PEBO) — Dec 11, 2008

PEOPLES BANCORP INC (PEBO) (CIK 0000318300)
Date: Dec. 11, 2008 · CIK: 0000318300 · Accession: 0000000000-08-061201

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Confidence

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Reasoning

File numbers found in text: 000-16772

Date

December 1, 2008

Author

Kathryn McHale

Form

UPLOAD

Company

PEOPLES BANCORP INC (PEBO) (CIK 0000318300)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 4561 December 1, 2008 Edward G. Sloane Chief Financial Officer and Treasurer Peoples Bancorp Inc. 138 Putnam Street P.O. Box 738 Marietta, OH 45750

Re: Peoples Bancorp Inc. Preliminary Proxy Statement on Schedule 14A Filed November 13, 2008 File No. 000-16772

Dear Mr. Sloane:

We have completed our review of your Preliminary Proxy Statement on Schedule 14A and have no further comments at this time. Sincerely,

Kathryn McHale Staff Attorney

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

      DIVISION OF
CORPORATION FINANCE

Mail Stop 4561         December 1, 2008

Edward G. Sloane Chief Financial Officer and Treasurer Peoples Bancorp Inc. 138 Putnam Street P.O. Box 738 Marietta, OH 45750

Re: Peoples Bancorp Inc.
 Preliminary Proxy Statement on Schedule 14A
Filed November 13, 2008
 File No. 000-16772

Dear Mr. Sloane:

We have completed our review of your Preliminary Proxy Statement on Schedule 14A
and have no further comments at this time.
Sincerely,

Kathryn McHale Staff Attorney

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