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February 9, 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 February 9, 2012, between you and me, as counsel to F.N.B. Corporation. During the conversation, you advised that it was acceptable for F.N.B. Corporation to extend to Friday, February 17, 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 (412) 288-4589 if you have any questions.
Very truly yours,
/S/ GARY R. WALKER
Gary R. Walker
cc: James G. Orie, Chief Legal Officer (via email)