October 15, 2009
BY EDGAR TRANSMISSION
Ms. Brittany Ebbertt
Staff Accountant
Division of Corporation Finance
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
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Re: | | Community Bankers Trust Corporation Form 10-K for Fiscal Year Ended December 31, 2008 Form 10-Q for Fiscal Quarter Ended March 31, 2009 Form 10-Q for Fiscal Quarter Ended June 30, 2009 Form 8-K filed on July 29, 2009 File No. 001-32590 |
Dear Ms. Ebbertt:
We have received the comments of the staff of the Division of Corporation Finance of the Securities and Exchange Commission contained in its comment letter to Community Bankers Trust Corporation (the “Company”), dated September 30, 2009 (the “Comment Letter”). As Jay Oakey, our Senior Legal Counsel and Secretary, discussed with your colleague Lindsay Bryan this morning, the Company expects to provide its responses to the Comment Letter by Monday, November 16, 2009.
Please contact me at (804) 443-8515 orbthomas@essexbank.com if you have any questions or need additional information.
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| Sincerely yours, | |
| /s/ Bruce E. Thomas | |
| Bruce E. Thomas | |
| Senior Vice President and Chief Financial Officer | |
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