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SEC Comment Letter for FIRST CITIZENS BANCSHARES — Aug 22, 2005

FIRST CITIZENS BANCSHARES INC /TN/ (CIK 0000719264)
Date: Aug. 22, 2005 · CIK: 0000719264 · Accession: 0000000000-05-043299

AI Filing Summary & Sentiment

Date
August 22, 2005
Author
George Ohsiek
Form
UPLOAD
Company
FIRST CITIZENS BANCSHARES INC /TN/ (CIK 0000719264)

Letter

Mail Stop 3561 August 22, 2005 Ms. Laura Beth Butler Chief Financial Officer First Citizens Bancshares, Inc. P.O. Box 370 First Citizens Place Dyersburg, TN 38025-0370

Re: First Citizens Bancshares, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 17, 2005 Form 10-Q for Fiscal Quarter Ended March 31, 2005 File No. 0-11709

Dear Ms. Butler:

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

Sincerely,
George Ohsiek
Branch Chief

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 3561

 							August 22, 2005

Ms. Laura Beth Butler
Chief Financial Officer
First Citizens Bancshares, Inc.
P.O. Box 370
First Citizens Place
Dyersburg, TN 38025-0370

	Re:	First Citizens Bancshares, Inc.
		Form 10-K for Fiscal Year Ended December 31, 2004
		Filed March 17, 2005
		Form 10-Q for Fiscal Quarter Ended March 31, 2005
		File No. 0-11709

Dear Ms. Butler:

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

								Sincerely,

								George Ohsiek
      Branch Chief

</TEXT>
</DOCUMENT>