SEC Company Response from FIRST COMMUNITY BANKSHARES (FCBC) — Jul 30, 2009
FIRST COMMUNITY BANKSHARES INC /VA/ (FCBC) (CIK 0000859070)
Date: July 30, 2009 · CIK: 0000859070 · Accession: 0001144204-09-039601
AI Filing Summary & Sentiment
File numbers found in text: 000-19297
Referenced dates: June 23, 2009
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CORRESP
1
filename1.htm
Unassociated Document
July 30,
2009
Via
EDGAR
Ms.
Angela Connell
Reviewing
Accountant
Division
of Enforcement
U.S.
Securities and Exchange Commission
100 F
Street, NW
Washington,
D.C. 20549
Mail Stop
4720
Re:
First
Community Bancshares, Inc.
Form
10-K for the Fiscal Year Ended December 31, 2008
Form
10-Q for the Fiscal Quarter Ended March 31, 2009
File
No. 000-19297
Dear Ms.
Connell:
This
letter is provided on behalf of First Community Bancshares, Inc. (“First
Community,” the “Company,” “we,” or “our”) in response to your letter of July
27, 2009, regarding the Company’s Annual Report on Form 10-K for the fiscal year
ended December 31, 2008, and its Quarterly Report on Form 10-Q for the fiscal
quarter ended March 31, 2009.
The
Company acknowledges that:
·
The
Company is responsible for the adequacy and accuracy of the disclosure in
the referenced filings;
·
Staff
comments or changes to disclosures in response to staff comments do not
foreclose the Commission from taking any action with respect to the
referenced filings; and
·
The
Company may not assert staff comments as a defense in any proceeding
initiated by the Commission or any person under the federal securities
laws of the United States.
This is
to confirm our July 30, 2009, telephone conversation with Chris
Harley. We appreciate your extension of the timeframe for responding
to your July 27, 2009 letter to August 21, 2009. This will
enable us complete and file the Quarterly Report on Form 10-Q for the quarter
ended June 30, 2009. We anticipate accelerating the inclusion of many
of the additional disclosure and discussion items requested in your letters
dated June 23, 2009 and July 27, 2009.
If I can
be assistance in the meantime, please do not hesitate to call or
email.
Sincerely,
/s/ David
D. Brown
David D.
Brown
Chief
Financial Officer
CC: Chris Harley, Staff Accountant
P.O. Box
989 □ One Community Place □ Bluefield, VA 24605 □ Telephone: 276-326-9000 □ Fax:
276-326-9010 □ www.fcbinc.com