SEC Comment Letter for FIRST COMMUNITY BANKSHARES (FCBC) — Aug 17, 2010

FIRST COMMUNITY BANKSHARES INC /VA/ (FCBC) (CIK 0000859070)
Date: Aug. 17, 2010 · CIK: 0000859070 · Accession: 0000000000-10-047038

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File numbers found in text: 000-19297

Date

August 17, 2010

Author

Chris Harley

Form

UPLOAD

Company

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

Letter

August 17, 2010 Mr. David D. Brown Chief Financial Officer First Community Bancshares, Inc. P.O. Box 989 Bluefield, Virginia 24605-0989 Re: First Community Bancshares, Inc. Item 4.02 Form 8-K Filed July 27, 2010 File No. 000-19297

Dear Mr. Brown:

We have completed our review of your filing and do not have any further comments at this time. S i n c e r e l y , C h r i s H a r l e y Reviewing Accountant

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August 17, 2010   Mr. David D. Brown Chief Financial Officer First Community Bancshares, Inc. P.O. Box 989 Bluefield, Virginia 24605-0989
Re: First Community Bancshares, Inc.  Item 4.02 Form 8-K Filed July 27, 2010
File No.  000-19297

Dear Mr. Brown:

We have completed our review of your  filing and do not have any further
comments at this time.         S i n c e r e l y ,
       C h r i s  H a r l e y
       Reviewing Accountant

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