SEC Company Response from FIRST COMMONWEALTH FINANCIAL (FCF) — Apr 19, 2006

FIRST COMMONWEALTH FINANCIAL CORP /PA/ (FCF) (CIK 0000712537)
Date: April 19, 2006 · CIK: 0000712537 · Accession: 0000712537-06-000022

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File numbers found in text: 000-11242

Date

April 19, 2006

Author

/S/ John J. Dolan

Form

CORRESP

Company

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

Letter

Division of Corporation Finance United States Securities and Washington, D.C. 20549-7010 Re: First Commonwealth Financial Corporation Item 4.01 Form 8-K File No. 000-11242

Dear Mr. Komar:

This letter responds to the comments raised in your letter of March 28, 2006. On

March 29, 2006, we filed Form 8-K/A Current Report reflecting clarification to your comment.

The text of your comment is set forth below followed by our response that is incorporated in our

amended filing:

1. Please amend you Form 8-K to state if you consulted with your newly engaged auditor

during the two most recent years, and any subsequent interim period prior to engaging

your new auditor. Refer to Item 3.04(a)(2) of Regulation S-K.

Response

We have not consulted with KPMG LLP, our newly engaged auditors, concerning any

matters described in paragraph (a)(2)(i) or (ii) of Item 3.04 of Regulation S-K during the

two most recent fiscal years or subsequent interim period prior to engaging KPMG LLP.

Please contact the undersigned at (724) 464-1106 if you have additional questions or

comments concerning the above-referenced filings.

Sincerely,
/S/ John J. Dolan

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CORRESP
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[First Commonwealth Letterhead]

April 19, 2006

BY EDGAR

Mr. Matthew Komar

Division of Corporation Finance

United States Securities and

          Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549-7010

              Re:    First
Commonwealth Financial Corporation

                        Item
4.01 Form 8-K

                        File
No. 000-11242

Dear Mr. Komar:

              This
letter responds to the comments raised in your letter of March 28, 2006.  On

March 29, 2006, we filed Form 8-K/A Current Report reflecting clarification to
your comment.

The text of your comment is set forth below followed by our response that is
incorporated in our

amended filing:

1.           Please
amend you Form 8-K to state if you consulted with your newly engaged auditor

              during
the two most recent years, and any subsequent interim period prior to engaging

              your
new auditor.  Refer to Item 3.04(a)(2)
of Regulation S-K.

Response

          We have not
consulted with KPMG LLP, our newly engaged auditors, concerning any

          matters described
in paragraph (a)(2)(i) or (ii) of Item 3.04 of Regulation S-K during the

          two most recent
fiscal years or subsequent interim period prior to engaging KPMG LLP.

          Please contact the
undersigned at (724) 464-1106 if you have additional questions or

comments concerning the above-referenced filings.

Sincerely,

/S/ John J. Dolan

John J. Dolan

Executive Vice President and

Chief Financial Officer

SecProbe.io