SEC Comment Letter for FIRST COMMUNITY BANKSHARES (FCBC) — Sep 7, 2007

FIRST COMMUNITY BANKSHARES INC /VA/ (FCBC) (CIK 0000859070)
Date: Sept. 7, 2007 · CIK: 0000859070 · Accession: 0000000000-07-043753

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

September 7, 2007

Author

Sharon Blume

Form

UPLOAD

Company

FIRST COMMUNITY BANKSHARES INC /VA/ (FCBC) (CIK 0000859070)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 4561 September 7, 2007 David D. Brown Chief Financial Officer First Community Bancshares, Inc. P.O. Box 989 Bluefield, Virginia 24605-0989

Re: First Community Bancshares, Inc. Form 10-K for the Fiscal Year Ended December 31, 2006 Form 10-Q for the Fiscal Quarters Ended March 31, 2007 and June 30, 2007 File No. 0-19297

Dear Mr. Brown:

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

Sincerely,
Sharon Blume
Reviewing Accountant

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

Mail Stop 4561

September 7, 2007

David D. Brown
Chief Financial Officer
First Community Bancshares, Inc.
P.O. Box 989
Bluefield, Virginia  24605-0989

 Re:  First Community Bancshares, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2006
Form 10-Q for the Fiscal Quarters Ended March 31, 2007 and June
30, 2007
  File No.  0-19297

Dear Mr. Brown:

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

Sincerely,

Sharon Blume
Reviewing Accountant

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