8-K

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to section 13 or 15(d) of The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported)
February 7, 2008

First Citizens Banc Corp

(Exact name of Registrant as specified in its charter)

Ohio	0-25980	34-1558688
(State or other jurisdiction of incorporation or organization)	(Commission File Number)	(IRS Employer Identification No.)

100 East Water Street, P.O. Box 5016, Sandusky, Ohio 44870
(Address of principle executive offices)

Registrant’s telephone number, including area code: (419) 625-4121

N/A

(Former name or former address, if changed since last report)

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:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

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

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

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

Item 2.02 Results of Operations and Financial Condition

On February 7, 2008, First Citizens Banc Corp issued a press release reporting its results for the year ended December 31, 2007. A copy of the press release is furnished as Exhibit 99.1 to this Current Report on Form 8-K and is incorporated herein by reference.

Item 9.01 Financial Statements and Exhibits

(c) Exhibit 99.1 Press Release of First Citizens Banc Corp dated February 7, 2008

SIGNATURE

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 thereunto duly authorized.

	First Citizens Banc Corp
	(Registrant)
Date: February 7, 2008	/s/ James O. Miller
	James O. Miller,
	President & CEO

EX-99.1

Exhibit 99.1

PRESS RELEASE
February 7, 2008

First Citizens Banc Corp Announces Earnings

Sandusky, Ohio, February 7, 2008 — First Citizens Banc Corp (the “Corporation”) (FCZA: Nasdaq) announced today its unaudited financial results for 2007. Per share earnings for 2007 were $1.25 per common share. This compares to $1.12 per common share for 2006 or an increase of 11.6%. Earnings for the fourth quarter of 2007 were $.38 per common share compared to $.29 per share for the fourth quarter of 2006. Performance details will be available in the company’s 10K filing and annual report which will be released in March 2008. First Citizens Banc Corp is the holding company for The Citizens Banking Company. Headquartered in Sandusky, Ohio, The Citizens Banking Company operates 32 offices in Ohio as Citizens Bank in Northern Ohio and as Champaign Bank in Akron and Central Ohio.

This earnings report may contain certain forward-looking statements which are based on management’s current expectations regarding economic, legislative, and regulatory issues that may impact the Corporation’s earnings in future periods. Factors that could cause future results to vary materially from current management expectations include, but are not limited to, general economic conditions, changes in interest rates, deposit flows, real estate values, and competition, changes in accounting principles, policies, or guidelines, changes in legislation or regulation, and other economic, competitive, governmental, regulatory and technological factors affecting the Corporation’s operations, pricing, products and services.

For More Information Contact
Rich Dutton, Executive Vice President
(419) 625-4121