SEC Comment Letter for FULTON BANCSHARES CORP (CIK 0000850626) — Sep 22, 2005

FULTON BANCSHARES CORP (CIK 0000850626)
Date: Sept. 22, 2005 · CIK: 0000850626 · Accession: 0000000000-05-049137

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AI Filing Summary & Sentiment

Date

August 24, 2005

Author

Paul Cline

Form

UPLOAD

Company

FULTON BANCSHARES CORP (CIK 0000850626)

Letter

Mail Stop 4561 By U.S. Mail David Cathell Principal Executive Officer Fulton Bancshares Corporation 100 Lincoln Way, East McConnellsburg, PA 17233

Re: Fulton Bancshares Corporation Form 10-K/A for the year ended December 31, 2004 Form 10-Q/A for the period ended March 31, 2005 Form 8-K/A filed June 29, 2005 File No. 33-85626

Dear Mr. Cathell:

We have completed our review of your filings referred to above and have no further comments at this time.

Sincerely,
Paul Cline
Senior Accountant
Arthur L. Freeman
1st Independence Financial Group, Inc.
Page 4 of 1

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

August 24, 2005

Mail Stop 4561

By U.S. Mail

David Cathell
Principal Executive Officer
Fulton Bancshares Corporation
100 Lincoln Way, East
McConnellsburg, PA 17233

	Re:	Fulton Bancshares Corporation
		Form 10-K/A for the year ended December 31, 2004
		Form 10-Q/A for the period ended March 31, 2005
		Form 8-K/A filed June 29, 2005
		File No. 33-85626

Dear Mr. Cathell:

	We have completed our review of your filings referred to
above
and have no further comments at this time.

Sincerely,

Paul Cline
             				    Senior Accountant
Arthur L. Freeman
1st Independence Financial Group, Inc.
Page 4 of 1

</TEXT>
</DOCUMENT>

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