July 24, 2012

VIA EDGAR

Mr. Michael Clampitt

Senior Attorney

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:	First Citizens Bancshares, Inc.
	Form 10-K for the Year Ended December 31, 2011
	Filed March 7, 2012
	Form 10-Q for the Quarter Ended March 31, 2012
	Filed May 10, 2012
	File No. 001-16715

Dear Mr. Clampitt:

First Citizens BancShares, Inc. (“FCBS”) acknowledges receipt on July 12, 2012 of the Staff's letter date July 12, 2012 (the “July 12 Comment Letter”) containing comments on the above-captioned filings. The July 12 Comment Letter requests a response within 10 business days. FCBS has requested additional time to complete its response to the July 12 Comment Letter. FCBS is currently preparing its Form 10-Q scheduled to be filed with the Commission by August 9, 2012. The 10-Q filing will require substantial time and resources from the employees who will also be involved in developing the responses to the July 12 Comment Letter. To ensure that the responses to the July 12 Comment Letter reflect the input of all necessary personnel and are therefore complete and accurate, we intend to file FCBS' response by August 17, 2012.

Please call me at 919-716-7336 with any questions regarding this request.

Sincerely,

/s/ KENNETH A. BLACK

Kenneth A. Black

Chief Financial Officer

First Citizens BancShares, Inc.

Cc:     Ms. Erin Purnell