EXHIBIT 24


                           CONFIRMING STATEMENT

This Statement confirms that the undersigned,  Hal F. Huffman, has authorized
and designated Michael C. Miller, R. Larry  Campbell and Chandalar  McMillian,
and each of them,  to  execute  and file on the  undersigned's
behalf  all  Forms  3, 4 and 5  (including  any  amendments  thereto)  that  the
undersigned  may be  required  to file  with the U.S.  Securities  and  Exchange
Commission  as a result of the  undersigned's  ownership of or  transactions  in
securities of FNB United Corp. (the  "Company").  The authority of each of
Michael C. Miller, R. Larry  Campbell and Chandalar  McMillian under
this Statement  shall continue  until the  undersigned is no longer  required to
file  Forms  3, 4 and 5 with  regard  to his  ownership  of or  transactions  in
securities of the Company,  unless earlier  revoked in writing.  The undersigned
acknowledges  that neither Michael C. Miller, R. Larry  Campbell nor Chandalar
McMillian is assuming any of the undersigned's  responsibilities  to comply
with  Section  16 of the  Securities Exchange Act of 1934.

Date:  October 24, 2007                       /s/ Hal F. Huffman
                                                ---------------------
                                                 Hal F. Huffman