SEC Comment Letter for FIRST COMMONWEALTH FINANCIAL (FCF) — Aug 30, 2005
FIRST COMMONWEALTH FINANCIAL CORP /PA/ (FCF) (CIK 0000712537)
Date: Aug. 30, 2005 · CIK: 0000712537 · Accession: 0000000000-05-045048
AI Filing Summary & Sentiment
File numbers found in text: 001-11138
Letter
By U.S. Mail and Facsimile August 30, Mr. John J. Dolan Executive Vice President and Chief Financial Officer First Commonwealth Financial Corporation 22 North Sixth Street Indiana, PA 15701
Re: First Commonwealth Financial Corporation Form 10-K for the Fiscal Year Ended December 31, 2004 Form 10-Q for the Fiscal Quarter Ended March 31, 2005 File No. 001-11138
Dear Mr. Dolan:
We have completed our review of your Forms 10-K and 10-Q and related filings and have no further comments at this time.
If you have any further questions regarding our review of your filings, please direct them to Dale Welcome, Staff Accountant, at (202) 551-3865 or, in his absence, to the undersigned at (202) 551- 3768.
Sincerely,
John Cash
Accounting Branch Chief
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
By U.S. Mail and Facsimile
August 30,
2005
Mr. John J. Dolan
Executive Vice President and Chief Financial Officer
First Commonwealth Financial Corporation
22 North Sixth Street
Indiana, PA 15701
Re: First Commonwealth Financial Corporation
Form 10-K for the Fiscal Year Ended December 31, 2004
Form 10-Q for the Fiscal Quarter Ended March 31, 2005
File No. 001-11138
Dear Mr. Dolan:
We have completed our review of your Forms 10-K and 10-Q and
related filings and have no further comments at this time.
If you have any further questions regarding our review of
your
filings, please direct them to Dale Welcome, Staff Accountant, at
(202) 551-3865 or, in his absence, to the undersigned at (202)
551-
3768.
Sincerely,
John Cash
Accounting Branch Chief
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
</TEXT>
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