EXHIBIT 15.1

Shareholders and Board of Directors
F.N.B. Corporation

We are aware of the incorporation by reference in the Form S-4 Registration
Statement of FNB Financial Services, LP and F.N.B. Corporation for the
registration of $350,000,000 of subordinated notes of our reports dated May 7,
2004, August 9, 2004 and November 9, 2004 relating to the unaudited condensed
consolidated interim financial statements of F.N.B. Corporation that are
included in its Form 10-Q for the quarters ended March 31, 2004, June 30, 2004
and September 30, 2004.

/s/ Ernst & Young LLP

Pittsburgh, Pennsylvania
January 20, 2005