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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

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File numbers found in text: 000-19297

Referenced dates: June 23, 2009

Date
December 31, 2008
Author
/s/ David
Form
CORRESP
Company
FIRST COMMUNITY BANKSHARES INC /VA/ (FCBC) (CIK 0000859070)

Letter

Via EDGAR Division of Enforcement 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

Show Raw Text
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