SEC Comment Letter for MVB FINANCIAL CORP (MVBF) (CIK 0001277902) (MVBF) — Sep 23, 2014
MVB FINANCIAL CORP (MVBF) (CIK 0001277902)
Date: Sept. 23, 2014 · CIK: 0001277902 · Accession: 0000000000-14-047685
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September 23, 2014 Via Email Bret S. Price Senior Vice President & Chief Financial Officer MVB Financial Corp. 301 Virginia Avenue Fairmont, West Virginia 26554 -2777 Re: MVB Financial Corp. Form 10 -K for Fis cal Year Ended December 31, 201 3 Filed March 28, 2014 File No. 00 0-50567 Dear Mr. Price : We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s 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 Unite d States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Marc Thomas Marc Thomas Review Accountant