SEC Comment Letter for FNB CORP \VA\ (CIK 0001010961) — Aug 2, 2005

FNB CORP \VA\ (CIK 0001010961)
Date: Aug. 2, 2005 · CIK: 0001010961 · Accession: 0000000000-05-039678

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AI Filing Summary & Sentiment

File numbers found in text: 000-24141

Date

August 2, 2005

Author

John P.

Form

UPLOAD

Company

FNB CORP \VA\ (CIK 0001010961)

Letter

Mail Stop 4561 August 2, 2005 By U.S. Mail and facsimile to (540) 394-6894 William P. Heath, Jr. President and Chief Executive Officer FNB Corporation 105 Arbor Drive Christiansburg, VA 24073

Re: FNB Corporation Form 10-K Filed March 15, 2005 File No. 000-24141

Dear Mr. Heath:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
John P.
Nolan
Accounting Branch Chief

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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 4561
								August 2, 2005

By U.S. Mail and facsimile to (540) 394-6894

William P. Heath, Jr.
President and Chief Executive Officer
FNB Corporation
105 Arbor Drive
Christiansburg, VA  24073

Re:	FNB Corporation
	Form 10-K
      Filed March 15, 2005
	File No. 000-24141

Dear Mr. Heath:

      We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,

	                         					John P.
Nolan
								Accounting Branch Chief

</TEXT>
</DOCUMENT>

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