| Noel M. Gruber |
1250 24th Street NW, Suite 700 | |
Washington, DC 20037 | |
| |
ngruber@buckleysandler.com | |
202.349.8043 |
November 9, 2010
VIA EDGAR
Ms Brittany Ebbertt
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington DC 20549
RE: First National Community Bancorp, Inc.
Form l0-K for Fiscal Year Ended December 3l, 2009
Form 10-Q for the Fiscal Quarter Ended March 31, 2010
Form 10-Q for the Fiscal Quarter Ended June 30, 2010
File No. 000-53869
Dear Ms Ebbertt:
As discussed during the call with you, other members of Staff and Edward J. Lipkus, Chief Financial Officer of First National Community Bancorp, Inc. (the “Company”) on October 27, 2010, the Company will not be providing its response to the most recent comment letter by November 9, 2010. In light of the continuing investigation into possible errors in prior financial statements, as disclosed on the Company’s Form 8-K filed on October 28, 2010, and the continuing process of retaining a new accounting firm, the Company is currently unable to estimate when the response will be filed.
We will advise you of a target date as soon as the Company is able to make such a determination.
On behalf of the Company, we thank you and the other members of the Staff for their continued support and assistance as the Company seeks to resolve these issues.
| Very truly yours, |
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| /s/ Noel M. Gruber |
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| Noel M. Gruber |
cc (via email): Kevin Vaughn
Lindsay Bryan McCord