SEC Comment Letter for NEW PEOPLES BANKSHARES INC (NWPP) (CIK 0001163389) (NWPP) — Dec 6, 2011
NEW PEOPLES BANKSHARES INC (NWPP) (CIK 0001163389)
Date: Dec. 6, 2011 · CIK: 0001163389 · Accession: 0000000000-11-070149
AI Filing Summary & Sentiment
Letter
December 6, 2011 Via E-mail C. Todd Asbury Chief Financial Officer New Peoples Bankshares, Inc. 67 Commerce Drive Honaker, Virginia 24260 Re: New Peoples Bankshares, Inc. Form 10-K for the fiscal year ended December 31, 2010 Filed March 16, 2011 Form 10-Q for the quarter ended September 30, 2011 Filed November 9, 2011 File No. 0-33411
Dear Mr. Asbury: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Christian Windsor Christian Windsor
Special Counsel
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December 6, 2011 Via E-mail C. Todd Asbury Chief Financial Officer New Peoples Bankshares, Inc. 67 Commerce Drive Honaker, Virginia 24260 Re: New Peoples Bankshares, Inc. Form 10-K for the fiscal year ended December 31, 2010 Filed March 16, 2011 Form 10-Q for the quarter ended September 30, 2011 Filed November 9, 2011 File No. 0-33411 Dear Mr. Asbury: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Christian Windsor Christian Windsor Special Counsel