SECURITIES AND EXCHANGE COMMISSION

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, L10CDOzKKxltaeqIVIZX7t8c9SoRKrB0bBK6wAlr3XETXVU7hUJqlzVObM2Wb/DJ N5K/93/VbZYF7rvpAe67UQ== 0000712537-06-000019.txt : 20060329 0000712537-06-000019.hdr.sgml : 20060329 20060329103515 ACCESSION NUMBER: 0000712537-06-000019 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20060322 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant FILED AS OF DATE: 20060329 DATE AS OF CHANGE: 20060329 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FIRST COMMONWEALTH FINANCIAL CORP /PA/ CENTRAL INDEX KEY: 0000712537 STANDARD INDUSTRIAL CLASSIFICATION: NATIONAL COMMERCIAL BANKS [6021] IRS NUMBER: 251428528 STATE OF INCORPORATION: PA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 001-11138 FILM NUMBER: 06717080 BUSINESS ADDRESS: STREET 1: OLD COURTHOUSE SQUARE STREET 2: 22 N SIXTH ST CITY: INDIANA STATE: PA ZIP: 15701 BUSINESS PHONE: 7243497220 MAIL ADDRESS: STREET 1: 22 NORTH SIXTH STREET STREET 2: P.O. BOX 400 CITY: INDIANA STATE: PA ZIP: 15701 8-K/A 1 amended8k.htm FCFC AMENDED 8-K/A SECURITIES AND EXCHANGE COMMISSION

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 8-K/A
CURRENT REPORT

Pursuant to Section 13 OR 15(d) of
The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): March 22, 2006

First Commonwealth Financial Corporation
(Exact name of registrant as specified in its charter)

Pennsylvania		0-11242		25-1428528
(State or other jurisdiction of incorporation)		(Commission File Number)		(IRS Employer Identification Number)


22 N. Sixth Street, Indiana, PA		15701
(Address of Principal Executive Offices)		(Zip Code)

Registrant's telephone number, including area code: (724) 349-7220

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

[ ] Written communication pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

On March 27, 2006, First Commonwealth Financial Corporation filed a Current Report on Form 8-K disclosing that it has engaged KPMG LLP as its new principal accountants. This Amendment No. 1 to Current Report on Form 8-K/A is being filed to confirm that First Commonwealth did not consult KPMG LLP concerning certain matters during the two most recent fiscal years or any subsequent interim period prior to engaging KPMG LLP.

On March 22, 2006, an engagement letter was executed between First Commonwealth Financial Corporation and KPMG LLP. KPMG LLP was engaged as the new principal accountants of First Commonwealth Financial Corporation. The 2006 engagement letter with KPMG LLP is subject to alternative dispute resolution procedures and limits the corporation's ability to recover punitive damages. First Commonwealth Financial Corporation did not consult KPMG LLP concerning any of the matters described in paragraph (a)(2)(i) or (ii) of Item 304 of Regulation S-K during the two most recent fiscal years or any subsequent interim period prior to engaging KPMG LLP.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Dated:  March 29, 2006

                                                            FIRST COMMONWEALTH FINANCIAL CORPORATION
                                                                 (Registrant)

                                                            By:  /S/ JOHN J. DOLAN
                                                                    John J. Dolan
                                                                    Executive Vice President and
                                                                    Chief Financial Officer

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