SEC Comment Letter 0000000000-24-011168 to FIRST COMMONWEALTH FINANCIAL CORP /PA/ (FCF)

FIRST COMMONWEALTH FINANCIAL CORP /PA/
Date: Oct. 3, 2024 · CIK: 0000712537 · Accession: 0000000000-24-011168

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AI Filing Summary & Sentiment

File numbers found in text: 001-11138

Date

October 3, 2024

Author

Office of Finance

Form

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Company

FIRST COMMONWEALTH FINANCIAL CORP /PA/

Letter

October 3, 2024 James R. Reske Executive Vice President, Chief Financial Officer, and Treasurer First Commonwealth Financial Corporation 601 Philadelphia Street Indiana, PA 15701 Re:First Commonwealth Financial Corporation Form 10-K for Fiscal Year Ended December 31, 2023 File No. 001-11138 Dear James R. Reske: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Finance

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October 3, 2024
James R. Reske
Executive Vice President, Chief Financial Officer, and Treasurer
First Commonwealth Financial Corporation
601 Philadelphia Street
Indiana, PA 15701
Re:First Commonwealth Financial Corporation
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 001-11138
Dear James R. Reske:
            We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Finance

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