[LETTERHEAD OF COMMUNITY BANKERS TRUST CORPORATION]
December 20, 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, 2009
Form 10-K/A for Fiscal Year Ended December 31, 2009
Form 10-Q for Fiscal Quarter Ended September 30, 2010
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 December 2, 2010 (the “Comment Letter”). As we discussed last week, the Company will provide its responses to the Comment Letter by December 29, 2010.
Please contact me at (804) 417-7373 orjoakey@essexbank.com if you have any questions or need additional information.
| Sincerely yours, |
| /s/ John M. Oakey, III |
| John M. Oakey, III |
| General Counsel and Secretary |
