| First Keystone Corporation |
Berwick, Pennsylvania 18603
November 22, 2010
Mark Webb
Legal Branch Chief
United States Securities and Exchange Commission
Mail Stop 4720
Washington, D.C. 20549
| | Re: | First Keystone Corporation Form 10-K for Fiscal Year Ended December 31, 2009 Filed March 15, 2010 Form 10-Q/A for the Fiscal Quarter Ended March 31, 2010 Filed May 17, 2010 Forms 10-Q for the Fiscal Quarters Ended June 30, 2010 and September 30, 2010 Filed on August 9, 2010 and November 9, 2010 File No. 000-21344 |
Dear Mr. Webb:
Regarding the comment letter dated November 17, 2010 concerning the above referenced filings for First Keystone Corporation (the “Company”), I hereby inform you that the Company currently intends to respond to your comment letter by December 20, 2010.
If you have any questions, please contact either Erik Gerhard at (717) 731-1700 or the undersigned at (570) 752-3671 x1150.
| Sincerely, /s/ Diane C.A. Rosler Diane C.A. Rosler Senior Vice President and Chief Financial Officer |
