FNB Corp. PO Box 1328 Asheboro, NC 27204 March 16, 2005 |
EDGAR TRANSMISSION
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: | FNB Corp. |
File 0-13823
Form 10-K for the Fiscal Year Ended December 31, 2004
Ladies and Gentlemen:
Enclosed herewith for filing with the Commission is the Annual Report on Form 10-K for the fiscal year ended December 31, 2004, including financial statements, exhibits, and all other papers and documents filed as a part thereof.
The financial statements included in the Annual Report reflect certain changes from the preceding year in accounting principles. As required by a Staff Accounting Bulletin (SAB) of the Securities and Exchange Commission, the provisions of SAB No. 105, “Application of Accounting Principles to Loan Commitments”, were adopted in 2004. As additionally required by the Emerging Issues Task Force (EITF), the provisions of EITF Issue 03-01, “The Meaning of Other-Than-Temporary Impairment and its Application to Certain Investments”, were adopted in 2004.
Very truly yours, |
/S/ JERRY A. LITTLE |
Jerry A. Little Treasurer and Secretary |