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
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<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>