Exhibit 16.1

June 16, 2004


Securities and Exchange Commission
Washington, D.C.  20549


Ladies and Gentlemen:

We were previously  principal  accountants for FNB Corp. and  subsidiaries  and,
under the date of March 12,  2004,  we  reported on the  consolidated  financial
statements of FNB Corp. and  subsidiaries as of and for the years ended December
31, 2003 and 2002. On June 9, 2004, our appointment as principal accountants was
terminated.  We have read FNB Corp.'s  statements  included  under Item 4 of its
Form 8-K dated June 9, 2004,  and we agree with such  statements  except that we
are not in a position to agree or disagree  with the following  statements:  (i)
"The  decision  to  dismiss  KPMG was  approved  by the audit  committee  of the
Registrant's  Board of Directors,"  (ii) "During the fiscal years ended December
31, 2003 and 2002 and any subsequent  interim period preceeding the date hereof,
the Registrant believes that there were no "reportable  events," as that term is
described in Item  304(a)(1)(v)  of Regulation  S-K," (iii) "The  Registrant has
engaged a recognized firm of independent  accountants  and business  advisors to
assist  it in  improving  the  controls  and  procedures  in place at the  Dover
Mortgage  Company,  which  had not been  subject  to  public  company  reporting
requirements  prior to its  acquisition by the Registrant on April 1, 2003," and
(iii) the statements  made in paragraph (b) under Item 4. Further,  as stated in
the 5th paragraph  under Item 4(a),  KPMG issued a report to management on March
15, 2004, in which we noted reportable conditions in internal controls, which we
consider to be a reportable event as that term is described in Item 304(a)(1)(v)
of Regulation S-K. The reportable  conditions were at Dover Mortgage Company,  a
subsidiary of FNB Corp., and related to the following: inadequate segregation of
duties  related to check  disbursement  for loan  processing  and cash receipts;
inadequate  segregation of duties related to period end valuations of rate locks
and forward commitments;  and inadequate  segregation of duties over the payroll
process.

Very truly yours,

/s/ KPMG LLP