June 3, 2016
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | WesBanco, Inc. – Registration Statement on Form S-4 |
Ladies and Gentlemen:
On behalf of WesBanco, Inc., a West Virginia corporation, or the Company, we hereby transmit for electronic filing pursuant to Rule 101(a) of Regulation S-T of the Securities Act of 1933, as amended, a Registration Statement on Form S-4 in connection with the Company’s acquisition of Your Community Bankshares, Inc.
The filing fee for the S-4 Registration Statement in the amount of $18,497.38 has previously been deposited by wire transfer of same day funds to the Securities and Exchange Commission’s account.
Questions and copies of comments on the enclosed Form S-4 should be addressed to Paul C. Cancilla at 412.355.6277 (fax number 412.355.6501) of K&L Gates LLP.
Sincerely,
/s/ Paul C. Cancilla
Paul C. Cancilla
