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SEC Comment Letter for FIRST MID BANCSHARES, INC. (FMBH) (CIK 0000700565) (FMBH) — Dec 20, 2013

FIRST MID BANCSHARES, INC. (FMBH) (CIK 0000700565)
Date: Dec. 20, 2013 · CIK: 0000700565 · Accession: 0000000000-13-069331

Financial Reporting Regulatory Compliance Internal Controls

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Reasoning

File numbers found in text: 000-13368

Date
December 20, 2013
Author
/s/ Gus Rodriguez
Form
UPLOAD
Company
FIRST MID BANCSHARES, INC. (FMBH) (CIK 0000700565)

Letter

December 20, 2013 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, 2012 Filed March 7, 2013 File No. 000-13368

Dear Mr. Taylor :

We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Gus Rodriguez

Show Raw Text
December 20, 2013

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, 2012
Filed March 7, 2013
File No. 000-13368

Dear Mr. Taylor :

We have completed our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities la ws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Gus Rodriguez

 Gus Rodriguez
Accounting Branch Chief