0001193125-13-003804.txt : 20130416 0001193125-13-003804.hdr.sgml : 20130416 20130104162538 ACCESSION NUMBER: 0001193125-13-003804 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20130104 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FNB CORP/FL/ CENTRAL INDEX KEY: 0000037808 STANDARD INDUSTRIAL CLASSIFICATION: NATIONAL COMMERCIAL BANKS [6021] IRS NUMBER: 251255406 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: F.N.B. CORPORATION STREET 2: ONE F.N.B. BOULEVARD CITY: HERMITAGE STATE: PA ZIP: 16148 BUSINESS PHONE: 724-981-6000 MAIL ADDRESS: STREET 1: F.N.B. CORPORATION STREET 2: ONE F.N.B. BOULEVARD CITY: HERMITAGE STATE: PA ZIP: 16148 FORMER COMPANY: FORMER CONFORMED NAME: FNB CORP/PA DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: CITIZENS BUDGET CO DATE OF NAME CHANGE: 19750909 CORRESP 1 filename1.htm CORRESP
LOGO   

Reed Smith LLP

Reed Smith Centre

225 Fifth Avenue

Pittsburgh, PA 15222-2716

+1 412 288 3131

Fax +1 412 288 3063

reedsmith.com

Gary R. Walker

Direct Phone: +1 412 288 4589

Email: gwalker@reedsmith.com

  

January 4, 2013

 

Mr. Marc Thomas

Staff Accountant

U.S. Securities and Exchange Commission

Washington, DC 20549

 

Re: F.N.B. Corporation

Form 10-K for the Fiscal Year Ended December 31, 2011

Filed February 28, 2012

Form 10-Q for the Period Ended September 30, 2012

Filed November 8, 2012

File No. 001-31940

Dear Mr. Thomas:

This will confirm the telephone conversation on January 4, 2013, between you and me, as counsel to F.N.B. Corporation. During the conversation, you advised that it was acceptable for F.N.B. Corporation to extend to Friday, February 1, 2013, F.N.B.’s response to David Irving’s comment letter dated December 27, 2012, with respect to the above-referenced filings.

Thank you for your consideration. Please feel free to call me directly at (412) 288-4589 if you have any questions.

Very truly yours,

/s/ Gary R. Walker

Gary R. Walker

GRW:dh

 

cc: James G. Orie, Chief Legal Officer (via email)

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