March 3, 2010
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
| 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 10-Q for Fiscal Quarter Ended September 30, 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 January 15, 2010 (the “Comment Letter”). As Jay Oakey, our Senior Legal Counsel and Secretary, discussed with your colleague Lindsay Bryan yesterday, the Company expects to provide its responses to the Comment Letter by Tuesday, March 16, 2010.
Please contact me at (804) 443-8515 orbthomas@essexbank.com if you have any questions or need additional information.
| Sincerely yours, |
| /s/ Bruce E. Thomas |
| Bruce E. Thomas |
| Senior Vice President and Chief Financial Officer |
