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SEC Company Response from FIRST COMMUNITY BANKSHARES (FCBC) — Oct 19, 2009

FIRST COMMUNITY BANKSHARES INC /VA/ (FCBC) (CIK 0000859070)
Date: Oct. 19, 2009 · CIK: 0000859070 · Accession: 0001144204-09-053555

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File numbers found in text: 000-19297

Date
June 30, 2009
Author
/s/ David
Form
CORRESP
Company
FIRST COMMUNITY BANKSHARES INC /VA/ (FCBC) (CIK 0000859070)

Letter

Via EDGAR Division of Corporate Finance Re: First Community Bancshares, Inc. Form 10-Q for the Fiscal Quarter Ended June 30, 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 October 7, 2009, regarding the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 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 October 16 and 19, 2009, telephone conversations with Commission staff. We appreciate your extension of the timeframe for responding to the most recent letter to November 13, 2009. This will enable us complete and file the Quarterly Report on Form 10-Q for the quarter ended September 30, 2009. We anticipate accelerating the inclusion of many of the additional disclosure and discussion items requested in your comment letters.

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

    October
19, 2009

    Via
EDGAR

    Angela
Connell

    Reviewing
Accountant

    Division
of Corporate Finance

    U.S.
Securities and Exchange Commission

    100 F
Street, NW

    Washington,
D.C. 20549

    Mail Stop
4720

              Re:

              First
      Community Bancshares, Inc.

              Form
      10-Q for the Fiscal Quarter Ended June 30, 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 October
7, 2009, regarding the Company’s Quarterly Report on Form 10-Q for the fiscal
quarter ended June 30, 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 October 16 and 19, 2009, telephone conversations with Commission
staff.  We appreciate your extension of the timeframe for responding
to the most recent letter to November 13, 2009.  This will enable us
complete and file the Quarterly Report on Form 10-Q for the quarter ended
September 30, 2009.  We anticipate accelerating the inclusion of many
of the additional disclosure and discussion items requested in your comment
letters.

    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