November 16, 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:
As Jay Oakey, our Senior Legal Counsel and Secretary, notified your colleague Lindsay Bryan by email this morning, Community Bankers Trust Corporation (the “Company”) respectfully requests several more days to complete its responses to the comments of the staff of the Division of Corporation Finance of the Securities and Exchange Commission contained in its comment letter to the Company, dated September 30, 2009 (the “Comment Letter”). According, the Company expects to provide its responses to the Comment Letter by Friday, November 20, 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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