 | Reed SmithLLP Reed Smith Centre 225 Fifth Avenue Pittsburgh, PA 15222-2716 +1 412 288 3131 Fax +1 412 288 3063 reedsmith.com | |
Gary R. Walker Direct Phone: +1 412 288 4589 Email: gwalker@reedsmith.com |
January 4, 2013
Mr. Marc Thomas Staff Accountant U.S. Securities and Exchange Commission Washington, DC 20549 |
| Re: | F.N.B. Corporation |
Form 10-K for the Fiscal Year Ended December 31, 2011
Filed February 28, 2012
Form 10-Q for the Period Ended September 30, 2012
Filed November 8, 2012
File No. 001-31940
Dear Mr. Thomas:
This will confirm the telephone conversation on January 4, 2013, 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 1, 2013, F.N.B.’s response to David Irving’s comment letter dated December 27, 2012, with respect to the above-referenced filings.
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
GRW:dh
| cc: | James G. Orie, Chief Legal Officer (via email) |
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