SEC Comment Letter for FIRST COMMUNITY BANKSHARES (FCBC) — Mar 9, 2010

FIRST COMMUNITY BANKSHARES INC /VA/ (FCBC) (CIK 0000859070)
Date: March 9, 2010 · CIK: 0000859070 · Accession: 0000000000-10-013122

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File numbers found in text: 000-19297

Date

March 3, 2010

Author

Angela Connell

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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 4720 March 3, 2010 John M. Mendez Chief Executive Officer First Community Bancshares, Inc. P.O. Box 989 Bluefield, VA 24605-0989 Re: First Community Bancshares, Inc. Form 10-K for Fiscal Year Ended December 31, 2008 Forms 10-Q for Fiscal Quarters Ended March 31, 2009, June 30, 2009, and September 30, 2009 File No. 000-19297

Dear Mr. Mendez:

We have completed our review of your Form 10-K and related filings and have no further comments at this time. S i n c e r e l y , Angela Connell Reviewing Accountant

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

DIVISION OF
  CORPORATION FINANCE

Mail Stop 4720

      March 3, 2010

 John M. Mendez  Chief Executive Officer  First Community Bancshares, Inc.  P.O. Box 989  Bluefield, VA 24605-0989
Re: First Community Bancshares, Inc.
Form 10-K for Fiscal Year Ended December 31, 2008
Forms 10-Q for Fiscal Quarters Ended March 31, 2009, June 30, 2009, and September 30, 2009
File No. 000-19297

Dear Mr. Mendez:

We have completed our review of your Form 10-K and related filings and have no
further comments at this time.
        S i n c e r e l y ,           Angela Connell       Reviewing Accountant

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