October
19, 2009
Via
EDGAR
Angela
Connell
Reviewing
Accountant
Division
of Corporate Finance
U.S.
Securities and Exchange Commission
100 F
Street, NW
Washington,
D.C. 20549
Mail Stop
4720
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Re:
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First
Community Bancshares, Inc.
Form
10-Q for the Fiscal Quarter Ended June 30, 2009
File
No. 000-19297
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Dear Ms.
Connell:
This
letter is provided on behalf of First Community Bancshares, Inc. (“First
Community,” the “Company,” “we,” or “our”) in response to your letter of October
7, 2009, regarding the Company’s Quarterly Report on Form 10-Q for the fiscal
quarter ended June 30, 2009.
The
Company acknowledges that:
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The
Company is responsible for the adequacy and accuracy of the disclosure in
the referenced filings;
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Staff
comments or changes to disclosures in response to staff comments do not
foreclose the Commission from taking any action with respect to the
referenced filings; and
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The
Company may not assert staff comments as a defense in any proceeding
initiated by the Commission or any person under the federal securities
laws of the United States.
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This is
to confirm our October 16 and 19, 2009, telephone conversations with Commission
staff. We appreciate your extension of the timeframe for responding
to the most recent letter to November 13, 2009. This will enable us
complete and file the Quarterly Report on Form 10-Q for the quarter ended
September 30, 2009. We anticipate accelerating the inclusion of many
of the additional disclosure and discussion items requested in your comment
letters.
If I can
be assistance in the meantime, please do not hesitate to call or
email.
Sincerely,
/s/ David
D. Brown
David D.
Brown
Chief
Financial Officer
CC: Chris
Harley
Staff
Accountant