[F.N.B. CORPORATION LETTERHEAD]
October 14, 2016
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street N.E.
Washington, D.C. 20549
Attention: Kate Donovan
| Re: | F.N.B. Corporation |
| Registration Statement on Form S-4 / File No. 333-213776 |
| Request for Acceleration |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, F.N.B. Corporation (the “Corporation”) hereby requests that its Registration Statement on Form S-4 filed on September 23, 2016 (File No. 333-213776), as amended on October 13, 2016 (the “Registration Statement”), be made effective at 10:00 a.m. Eastern Time on October 17, 2016, or as soon thereafter as practicable.
Please contact Gary R. Walker of Reed Smith LLP, counsel to the Corporation, at (412) 288-4589 orgwalker@reedsmith.com with any questions you may have concerning this request. In addition, please notify Mr. Walker when this request for acceleration has been granted.
F.N.B. Corporation | ||
By: | /s/ James G. Orie | |
| James G. Orie, Chief Legal Officer | ||
cc: Gary R. Walker, Reed Smith LLP
