January 27, 2012
VIA EDGAR
Mr. Mark Webb
Legal Branch Chief
U.S. Securities and Exchange Commission
Washington, DC 20549
| Re: | F.N.B. Corporation |
| Form 10-K for the Fiscal Year Ended December 31, 2010 |
| Filed February 25, 2011 |
| File No. 001-31940 |
Dear Mr. Webb:
This will confirm the telephone conversation on January 26, 2012, between Michael Johnson of the Staff and me, as counsel to F.N.B. Corporation. During the conversation, Mr. Johnson advised that it was acceptable for F.N.B. Corporation to extend to Friday, February 10, 2012, F.N.B.’s response to your comment letter dated January 11, 2012, with respect to the above-referenced filing.
Thank you for your consideration. Please feel free to call me directly at 724-983-3435 if you have any questions.
Very truly yours,
/s/ James G. Orie |
James G. Orie Chief Legal Officer |
| cc: | Gary R. Walker, Reed Smith LLP (via email) |