SEC Comment Letter for FIRST COMMONWEALTH FINANCIAL (FCF) — Sep 10, 2009

FIRST COMMONWEALTH FINANCIAL CORP /PA/ (FCF) (CIK 0000712537)
Date: Sept. 10, 2009 · CIK: 0000712537 · Accession: 0000000000-09-050269

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Date

September 10, 2009

Author

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Company

FIRST COMMONWEALTH FINANCIAL CORP /PA/ (FCF) (CIK 0000712537)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 4720 September 10, 2009 Teresa M. Ciambotti Principal Financial Officer First Commonwealth Corporation 22 North Sixth Street Indiana, Pennsylvania 15701 RE: First Commonwealth Corporation Form 10-K for Fiscal Year Ended December 31, 2008 Filed February 26, 2009 Form 10-Q for the Quarterly Period Ended March 31, 2009 Filed May 7, 2009 File No. 1-11138

Dear Ms. Ciambotti, We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely, Kevin W. Vaughn Accounting Branch Chief

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

       DIVISION OF
CORPORATION FINANCE

   Mail Stop 4720

September 10, 2009
 Teresa M. Ciambotti Principal Financial Officer First Commonwealth Corporation 22 North Sixth Street Indiana, Pennsylvania 15701
RE: First Commonwealth Corporation
Form 10-K for Fiscal Year Ended December 31, 2008
Filed February 26, 2009 Form 10-Q for the Quarterly Period Ended March 31, 2009 Filed May 7, 2009 File No. 1-11138

Dear Ms. Ciambotti,   We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,    Kevin W. Vaughn Accounting Branch Chief

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