SEC Comment Letter for FIRST NATIONAL BANCSHARES — Sep 9, 2005

FIRST NATIONAL BANCSHARES INC/ FL/ (CIK 0001067077)
Date: Sept. 9, 2005 · CIK: 0001067077 · Accession: 0000000000-05-046607

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AI Filing Summary & Sentiment

File numbers found in text: 333-60283

Date

December 31, 2004

Author

Form

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Company

FIRST NATIONAL BANCSHARES INC/ FL/ (CIK 0001067077)

Letter

Mail Stop 3561 September 9, Mr. Glen W. Fausset President, Chief Financial Officer and Director First National Bancshares, Inc. 5817 Manatee Avenue West Bradenton, Florida 34209

Re: First National Bancshares, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 Forms 10-Q/A and 10-Q for Fiscal Quarter Ended March 31, 2005 and June 30, 2005 Filed March 30, 2005, May 12, 2005, August 15, 2005 and September 2, 2005 File No. 333-60283

Dear Mr. Fausset:

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

Sincerely,
George F. Ohsiek, Jr.
Branch Chief
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 3561

										September 9,
2005

Mr. Glen W. Fausset
President, Chief Financial Officer and Director
First National Bancshares, Inc.
5817 Manatee Avenue West
Bradenton, Florida 34209

	Re:	First National Bancshares, Inc.
			Form 10-K for Fiscal Year Ended December 31, 2004
Forms 10-Q/A and 10-Q for Fiscal Quarter Ended March 31, 2005 and
June 30, 2005
			Filed March 30, 2005, May 12, 2005, August 15, 2005
and September 2, 2005
      File No.  333-60283

Dear Mr. Fausset:

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

								Sincerely,

									George F. Ohsiek, Jr.
									Branch Chief
??

??

??

??

March 22, 2005
Page 1

</TEXT>
</DOCUMENT>

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