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SEC Comment Letter for FIRST COMMONWEALTH FINANCIAL (FCF) — Oct 15, 2014

FIRST COMMONWEALTH FINANCIAL CORP /PA/ (FCF) (CIK 0000712537)
Date: Oct. 15, 2014 · CIK: 0000712537 · Accession: 0000000000-14-051516

AI Filing Summary & Sentiment

File numbers found in text: 001-11138

Date
December 31, 2013
Author
/s/ Todd K. Schiffman
Form
UPLOAD
Company
FIRST COMMONWEALTH FINANCIAL CORP /PA/ (FCF) (CIK 0000712537)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 -3561 Octobe r 15, 2014 Via E -mail T. Michael Price President and Chief Executive Officer First Commonwealth Financial Corp 601 Philadelphia Street Indiana, PA 15701

Re: First Commonwealth Financial Corp Form 10 -K for the fiscal ye ar ended December 31, 2013 Filed March 3 , 2014 File No. 001-11138

Dear Mr. Price :

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 [s] and the company may not assert staff comme nts as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Todd K. Schiffman

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549 -3561

Octobe r 15, 2014

Via E -mail
T. Michael Price
President and Chief Executive Officer
First Commonwealth Financial Corp
601 Philadelphia Street
Indiana, PA  15701

Re: First Commonwealth Financial Corp
Form 10 -K for the fiscal ye ar ended December 31, 2013
Filed March 3 , 2014
File No. 001-11138

Dear Mr.  Price :

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 [s] and the company may not assert staff
comme nts as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include  the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Todd K. Schiffman

        Todd K. Schiffman
        Assistant Director