SEC Comment Letter for FIRST MID BANCSHARES, INC. (FMBH) (CIK 0000700565) (FMBH) — Jan 5, 2012

FIRST MID BANCSHARES, INC. (FMBH) (CIK 0000700565)
Date: Jan. 5, 2012 · CIK: 0000700565 · Accession: 0000000000-12-000531

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File numbers found in text: 000-13368

Date

January 4, 2012

Author

/s/ Hugh West

Form

UPLOAD

Company

FIRST MID BANCSHARES, INC. (FMBH) (CIK 0000700565)

Letter

January 4, 2012 Via E-mail Mr. Michael L. Taylor Chief Financial Officer First Mid-Illinois Bancshares, Inc. 1421 Charleston Avenue Mattoon, Illinois 61938 Re: First Mid-Illinois Bancshares, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 3, 2011 Form 10-Q for the Quarterly Period Ended September 30, 2011 Filed November 9, 2011 File No. 000-13368

Dear Mr. Taylor: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Hugh West
Hugh West Accounting Branch Chief

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January 4, 2012
 Via E-mail

Mr. Michael L. Taylor Chief Financial Officer First Mid-Illinois Bancshares, Inc. 1421 Charleston Avenue Mattoon, Illinois 61938
Re:  First Mid-Illinois Bancshares, Inc.
        Form 10-K for the Fiscal Year Ended December 31, 2010         Filed March 3, 2011         Form 10-Q for the Quarterly Period Ended September 30, 2011         Filed November 9, 2011         File No. 000-13368

Dear Mr. Taylor:
We have completed our review of your f ilings.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or the filings and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
  /s/ Hugh West
Hugh West Accounting Branch Chief

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