SEC Comment Letter for CIVISTA BANCSHARES, INC. (CIVB) (CIK 0000944745) (CIVB) — Aug 19, 2009

CIVISTA BANCSHARES, INC. (CIVB) (CIK 0000944745)
Date: Aug. 19, 2009 · CIK: 0000944745 · Accession: 0000000000-09-045378

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

August 7, 2009

Author

By FAX: 419 627-3359

Form

UPLOAD

Company

CIVISTA BANCSHARES, INC. (CIVB) (CIK 0000944745)

Letter

Mail Stop – 4720 August 7, 2009

Mr. James O. Miller President First Citizens Banc Corp 100 East Water Street P. O. Box 5016 Sandusky, Ohio 44870 Re: First Citizens Banc Corp Form 10-K for December 31, 2008 File Number 0-25980 Dear Mr. Miller: This letter is to advise you that we have completed our reviewed the above referenced filing and the related material , and we have no further comments.

Sincerely,
William Friar Senior Financial Analyst
By FAX: 419 627-3359

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Mail Stop – 4720
                                  August 7, 2009

  Mr. James O. Miller President  First Citizens Banc Corp 100 East Water Street P. O. Box 5016 Sandusky, Ohio 44870
Re: First Citizens Banc Corp
       Form 10-K for December 31, 2008        File Number 0-25980
Dear Mr. Miller:
  This letter is to advise you that we  have completed our reviewed the above
referenced filing and the related material , and we have no further comments.

Sincerely,

William Friar Senior Financial Analyst
 By FAX:  419 627-3359

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