July 26, 2016
Securities and Exchange Commission
Division of Corporate Finance/ Office of Financial Services
Mail Stop 4720
Washington, DC 20549
Attn: Marc Thomas, Senior Staff Accountant
| Re: | F.N.B. Corporation | |
| Form 10-K for Fiscal Year ended December 31, 2015 | ||
| Filed February 26, 2016 | ||
| Form 8-K Filed April 22, 2016 | ||
| File No. 001-31940 |
Dear Mr. Thomas:
This letter confirms our telephone conversation on July 25, 2016, during which we discussed your July 15, 2016 comment letter. Moreover, this letter confirms that during our July 25, 2016, telephone conversation, you agreed to extend F.N.B. Corporation’s response deadline to your letter to August 24, 2016.
Thank your permitting us additional time to formulate our response to your comment letter.
| Very truly yours, |
/s/ Vincent J. Calabrese |
| Vincent J. Calabrese |
| Chief Financial Officer |
| cc: | Dave Irving, SEC Senior Staff Accountant | |
| Timothy G. Rubritz, Corporate Controller | ||
| James G. Orie, Chief Legal Officer and Corporate Secretary |