April 19, 2006
BY EDGAR
Mr. Matthew Komar
Division of Corporation Finance
United States Securities and
Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549-7010
Re: First Commonwealth Financial Corporation
Item 4.01 Form 8-K
File No. 000-11242
Dear Mr. Komar:
This letter responds to the comments raised in your letter of March 28, 2006. On
March 29, 2006, we filed Form 8-K/A Current Report reflecting clarification to your comment.
The text of your comment is set forth below followed by our response that is incorporated in our
amended filing:
1. Please amend you Form 8-K to state if you consulted with your newly engaged auditor
during the two most recent years, and any subsequent interim period prior to engaging
your new auditor. Refer to Item 3.04(a)(2) of Regulation S-K.
Response
We have not consulted with KPMG LLP, our newly engaged auditors, concerning any
matters described in paragraph (a)(2)(i) or (ii) of Item 3.04 of Regulation S-K during the
two most recent fiscal years or subsequent interim period prior to engaging KPMG LLP.
Please contact the undersigned at (724) 464-1106 if you have additional questions or
comments concerning the above-referenced filings.
Sincerely,
/S/ John J. Dolan
John J. Dolan
Executive Vice President and
Chief Financial Officer
