<SEC-DOCUMENT>0001437749-19-020934.txt : 20191218
<SEC-HEADER>0001437749-19-020934.hdr.sgml : 20191218
<ACCEPTANCE-DATETIME>20191030163045
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001437749-19-020934
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20191030

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FIRST COMMUNITY BANKSHARES INC /VA/
		CENTRAL INDEX KEY:			0000859070
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				550694814
		STATE OF INCORPORATION:			VA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 989
		CITY:			BLUEFIELD
		STATE:			VA
		ZIP:			24605
		BUSINESS PHONE:		3043236300

	MAIL ADDRESS:	
		STREET 1:		29 COLLEGE DRIVE
		STREET 2:		P O BOX 989
		CITY:			BLUEFIELD
		STATE:			VA
		ZIP:			24605

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST COMMUNITY BANCSHARES INC /NV/
		DATE OF NAME CHANGE:	19971121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FCFT INC
		DATE OF NAME CHANGE:	19930328
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<p style="margin: 0pt; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</p>

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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">101 South Queen Street</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Martinsburg, West Virginia 25401</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">125 Granville Square</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Suite 400</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Morgantown, West Virginia 26501</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">501 Avery Street</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Parkersburg, West Virginia 26101</p>
			</td>
			<td style="vertical-align:top;width:43.8%;">
			<div style="text-align: center;"><img alt="" src="logo01.jpg"></div>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">600 Quarrier Street</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Charleston, West Virginia 25301</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Post Office Box 1386</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Charleston, West Virginia&nbsp; 25325-1386</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;&nbsp;(304) 347-1100</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">www.bowlesrice.com</p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">1217 Chapline Street</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Wheeling, West Virginia 26003</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Southpointe Town Center</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">1800 Main Street, Suite 200</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Canonsburg, Pennsylvania 15317</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">480 West Jubal Early Drive, Suite 130</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Winchester, Virginia 22601</p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Sandra M. Murphy</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Telephone &#8212;&nbsp;(304) 347-1131</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">Facsimile &#8212;&nbsp;(304) 343-3058</p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">October 30, 2019</p>
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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">E-Mail Address:</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">smurphy@bowlesrice.com</p>
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			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 9pt; text-align: justify;">Mr. Eric Envall</p>

			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 9pt; text-align: justify;">United States Securities and Exchange Commission</p>

			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 9pt; text-align: justify;">Division of Corporation Finance</p>

			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 9pt; text-align: justify;">100 F Street, N.E.</p>

			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 9pt; text-align: justify;">Washington, D.C. 20549</p>
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			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 9pt; text-align: center;"><u><b>VIA </b></u><u><b>ELECTRONIC</b></u><u><b> MAIL AND EDGAR</b></u></p>
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:36pt;margin-right:0pt;margin-top:0pt;text-align:justify;"><b>Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</b><b>First Community Bankshares</b><b>, Inc.</b></p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 63pt; text-align: justify;"><b>Registration Statement on Form S-4</b></p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 63pt; text-align: justify;"><b>Filed </b><b>October 15, 2019</b></p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt 0pt 0pt 63pt; text-align: justify;"><b>File No. 333-</b><b>234195</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:72pt;margin-right:0pt;margin-top:0pt;text-align:justify;"><b>&nbsp;</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">Dear Mr. Envall:</p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">On behalf of First Community Bankshares, Inc. (the &#8220;<u>Company</u>&#8221;), and in response to the comment of the staff (the &#8220;<u>Staff</u>&#8221;) of the Securities and Exchange Commission (the &#8220;<u>Commission</u>&#8221;) to the Company&#8217;s Registration Statement on Form S-4 filed with the Commission on October 15, 2019 (the &#8220;<u>Registration Statement</u>&#8221;) contained in your letter dated October 28, 2019 (the &#8220;<u>Comment Letter</u>&#8221;), we submit this letter containing the Company&#8217;s response to the Comment Letter. This letter and an amendment to the Registration Statement (&#8220;<u>Amendment No. </u><u>1</u>&#8221;) are being filed electronically via the EDGAR system today. In addition to the EDGAR filing, we are furnishing to the Staff supplementally a black-lined copy of Amendment No. 1 marked to show the changes made to the Registration Statement.</p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;text-indent:36pt;">The response set forth in this letter is numbered to correspond to the numbered comment in the Staff&#8217;s letter. The responses are on behalf of the Company and Highlands Bankshares, Inc. (&#8220;<u>Highlands</u>&#8221;). For your convenience, we have set out the text of the comment from the Comment Letter followed by our response. Page numbers referenced in the responses refer to page numbers in Amendment No. 1.</p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<div style="text-align: center;"><img alt="" src="logo02.jpg"></div>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">October 30, 2019</p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;">Page 2</p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><u>Form S-4</u><u> filed on October 15, 2019</u></p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;"><u>General</u></p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

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			<p style="font-family:'Times New Roman', Times, serif;margin-right:7.2pt;margin-top:0pt;text-align:left;margin-bottom:0pt;font-size:10pt;">1.</p>
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			<p style="font-family:'Times New Roman', Times, serif;margin-right:7.2pt;margin-top:0pt;text-align:left;margin-bottom:0pt;font-size:10pt;">It does not appear that Highlands Bankshares satisfies the requirements of General Instruction C.1.a of Form S-4 and General Instruction 1.B.1 of Form S-4 which would allow you to incorporate certain required information by reference. Please advise us why Highlands Bankshares is eligible to incorporate by reference or revise your filing to include the required information in accordance with Item 17 of Form S-4.</p>
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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:36pt;margin-right:7.2pt;margin-top:0pt;text-align:justify;"><b>RESPONSE</b>: We agree that Highlands does not satisfy the requirements of General Instruction C.1.a of Form S-4 and General Instruction 1.B.1 of Form S-4 which would allow Highlands to incorporate certain required information of Highlands by reference. Amendment No. 1 includes the following information of Highlands required by Item 14 of Form S-4 in accordance with Item 17(a) of Form S-4:</p>

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			<td style="width:36pt;">&nbsp;</td>
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			<p style="font-family:'Times New Roman', Times, serif;margin-right:7.2pt;margin-top:0pt;text-align:left;margin-bottom:0pt;font-size:10pt;">&#9679;</p>
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			<p style="font-family:'Times New Roman', Times, serif;margin-right:7.2pt;margin-top:0pt;text-align:left;margin-bottom:0pt;font-size:10pt;">Page 89 of Amendment No. 1 contains the information requested by Item 101 of Regulation S-K, description of business;</p>
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			<td style="width:36pt;">&nbsp;</td>
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			<p style="font-family:'Times New Roman', Times, serif;margin-right:7.2pt;margin-top:0pt;text-align:left;margin-bottom:0pt;font-size:10pt;">&#9679;</p>
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			<p style="font-family:'Times New Roman', Times, serif;margin-right:7.2pt;margin-top:0pt;text-align:left;margin-bottom:0pt;font-size:10pt;">Page 90 of Amendment No. 1 contains the information requested by Item 102 of Regulation S-K, description of property;</p>
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			<td style="width:36pt;">&nbsp;</td>
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			<p style="font-family:'Times New Roman', Times, serif;margin-right:7.2pt;margin-top:0pt;text-align:left;margin-bottom:0pt;font-size:10pt;">&#9679;</p>
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			<p style="font-family:'Times New Roman', Times, serif;margin-right:7.2pt;margin-top:0pt;text-align:left;margin-bottom:0pt;font-size:10pt;">Page 90 of Amendment No. 1 contains the information requested by Item 103 of Regulation S-K, legal proceedings;</p>
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			<p style="font-family:'Times New Roman', Times, serif;margin-right:7.2pt;margin-top:0pt;text-align:left;margin-bottom:0pt;font-size:10pt;">&#9679;</p>
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			<p style="font-family:'Times New Roman', Times, serif;margin-right:7.2pt;margin-top:0pt;text-align:left;margin-bottom:0pt;font-size:10pt;">Pages 27 and 90 of Amendment No. 1 contains the information requested by Item 201 of Regulation S-K, market price of and dividends on the common equity and related stockholder matters;</p>
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			<td style="width:36pt;">&nbsp;</td>
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			<p style="font-family:'Times New Roman', Times, serif;margin-right:7.2pt;margin-top:0pt;text-align:left;margin-bottom:0pt;font-size:10pt;">&#9679;</p>
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			<p style="font-family:'Times New Roman', Times, serif;margin-right:7.2pt;margin-top:0pt;text-align:left;margin-bottom:0pt;font-size:10pt;">The financial statements meeting the requirements of Regulation S-X are included in the financial statements exhibits F-1 through F-62 of Amendment No. 1. The index to the financial statements is set forth on page 119 of Amendment No. 1.</p>
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			<p style="font-family:'Times New Roman', Times, serif;margin-right:7.2pt;margin-top:0pt;text-align:left;margin-bottom:0pt;font-size:10pt;">&#9679;</p>
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			<p style="font-family:'Times New Roman', Times, serif;margin-right:7.2pt;margin-top:0pt;text-align:left;margin-bottom:0pt;font-size:10pt;">Pages 91 through 108 of Amendment No. 1 contain the information requested by Item 303 of Regulation S-K, management&#8217;s discussion and analysis of financial condition and results of operations; and</p>
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			<td style="width:36pt;">&nbsp;</td>
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			<p style="font-family:'Times New Roman', Times, serif;margin-right:7.2pt;margin-top:0pt;text-align:left;margin-bottom:0pt;font-size:10pt;">&#9679;</p>
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			<p style="font-family:'Times New Roman', Times, serif;margin-right:7.2pt;margin-top:0pt;text-align:left;margin-bottom:0pt;font-size:10pt;">Page 108 of Amendment No. 1 contains the information requested by Item 304 of Regulation S-K, changes in and disagreements with accountants on accounting and financial disclosure.</p>
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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:36pt;margin-right:7.2pt;margin-top:0pt;text-align:left;">Items 301, 302 and 305 of Regulation S-K are inapplicable to Highlands as it is a smaller reporting company.</p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:0pt;margin-right:4.6pt;margin-top:0pt;text-align:justify;text-indent:36pt;">We hope that the foregoing, and the revisions to the Registration Statement, have been responsive to the Staff&#8217;s comments. If you have any questions or comments regarding the foregoing, please do not hesitate to contact me at (304) 347-1131 or by email at <u>smurphy@bowlesrice.com</u>.</p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif; width: 100%;">

		<tr>
			<td style="width: 45%;">&nbsp;</td>
			<td style="width: 55%;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: justify;">Very truly yours,</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:justify;">&nbsp;</p>

			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: justify;">/s/ Sandra M. Murphy</p>

			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: justify;">&nbsp;</p>

			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: justify;">Sandra M. Murphy</p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:180pt;margin-right:0pt;margin-top:0pt;text-align:justify;text-indent:-180pt;">Enclosure</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:180pt;margin-right:0pt;margin-top:0pt;text-align:justify;text-indent:-180pt;">&nbsp;</p>


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