<SEC-DOCUMENT>0000765207-15-000023.txt : 20151119
<SEC-HEADER>0000765207-15-000023.hdr.sgml : 20151119
<ACCEPTANCE-DATETIME>20150706152557
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000765207-15-000023
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20150706

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			First Bancorp, Inc /ME/
		CENTRAL INDEX KEY:			0000765207
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				010404322
		STATE OF INCORPORATION:			ME
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		P.O. BOX 940
		STREET 2:		MAIN STREET
		CITY:			DAMARISCOTTA
		STATE:			ME
		ZIP:			04543
		BUSINESS PHONE:		2075633195

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 940
		CITY:			DAMARISCOTTA
		STATE:			ME
		ZIP:			04543

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST NATIONAL LINCOLN CORP /ME/
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<a name="s2A2B8B850D8D63D02B4864CE33D0E7E1"></a><div><div style="line-height:120%;text-align:center;font-size:18pt;"><font style="font-family:inherit;font-size:18pt;">The First Bancorp, Inc.</font></div><div style="line-height:120%;"><hr></div><div style="line-height:120%;text-align:center;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;font-style:italic;">Post Office Box 940</font><font style="font-family:inherit;font-size:12pt;">&#32;</font><font style="font-family:Wingdings;font-size:12pt;">l</font><font style="font-family:inherit;font-size:12pt;">&#32;</font><font style="font-family:inherit;font-size:12pt;font-style:italic;">Damariscotta, ME 04543</font></div></div><br><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;font-weight:bold;text-decoration:underline;">VIA EDGAR PRIVATE CORRESPONDENCE</font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;text-indent:336px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">July 6, 2015</font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">United States Securities and Exchange Commission</font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">450 Fifth Street N.W.</font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Washington, DC  20549</font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Attention:  Kathryn McHale, Senior Staff Attorney</font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">RE:  The First Bancorp, Inc., Form 10-K for Fiscal Year Ended December 31, 2014 Filed March 13, 2015, File No. 000-26589</font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Dear Ms. McHale:</font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">This is in response to your letter dated June 29, 2015.  We acknowledge your comments with respect to the auditor&#8217;s consents beginning with the year ended December 31, 2011 and the registration statement filed on August 8, 2011.  Please be assured that we will be guided by those comments in our future filings.</font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">We confirm and acknowledge that (a) the company is responsible for the adequacy and accuracy of the disclosure in its filings with the Commission; (b) staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and (c) the company may not assert staff comments as a defense in any proceedings initiated by the Commission or any person under the federal securities laws of the United States.</font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;text-indent:336px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Sincerely,</font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;text-indent:336px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">/s/ F. Stephen Ward</font></div><div style="line-height:120%;text-indent:336px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">____________________________________</font></div><div style="line-height:120%;text-indent:336px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></div><div style="line-height:120%;text-align:left;padding-left:336px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">F. Stephen Ward</font></div><div style="line-height:120%;text-indent:336px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Executive Vice President</font></div><div style="line-height:120%;text-indent:336px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Treasurer &amp; Chief Financial Officer</font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><br><div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div></div>	</body>
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