August 1, 2005
Zip+4 Code:  20549-0305

Via Fax & U.S. Mail
Fauquier Bankshares, Inc.
Eric P. Graap
10 Courthouse Square
Warrenton, Virginia 20186

		Re:	Fauquier Bankshares, Inc.
			Form 10-K for the Year Ended December 31, 2004
       			File 000-25805

Dear Mr.Graap:

      Based upon an examination restricted solely to
considerations
of the Financial Statements, Management`s Discussion and Analysis,
and Selected Financial Data, the staff has the following comments
on
the above-referenced documents.  Where indicated, we think you
should
revise your filing in response to these comments.  If you
disagree,
we will consider your explanation as to why our comment is
inapplicable or a revision is unnecessary.  Please be as detailed
as
necessary in your explanation.  We also ask you to provide us with
supplemental information so we may better understand your
disclosure.
After reviewing this information, we may or may not raise
additional
comments.

      Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.

Form 10-K For the Fiscal Year Ended December 31, 2004

Item 8- Financial Statements and Supplementary Data

Note 1- Nature of Banking Activities and Significant Accounting
Policies

Principles of Consolidation, page 8

1. Please clarify for us and revise future filings to clearly
define
your consolidation policy for Fauquier Statutory Trust ("Trust
I".)
In this regard, as the disclosure in the first sentence states the
consolidated financial statements include Trust I whereas you also
disclose that the company no longer consolidates Trust I, it is
unclear whether Trust I is being consolidated in the financial
statements.  Additionally, if you consolidate the accounts of
Trust
I, provide us specific accounting literature that supports your
approach or amend your filing accordingly.

      As appropriate, please revise your filing and respond to
these
comments within 10 business days or tell us when you will provide
us
with a response.  You may wish to provide us with marked copies of
the amendment to expedite our review.  Please furnish a cover
letter
with your amendment that keys your responses to our comments and
provides any requested supplemental information.  Detailed cover
letters greatly facilitate our review.  Please understand that we
may
have additional comments after reviewing your amendment and
responses
to our comments.

      Pursuant to Rule 101(a)(3) of Regulation S-T, your response
should be also be submitted in electronic form, under the label
"corresp" with a copy to the staff.

	We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.

	In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;

* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and

* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

	In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.






You may contact Juan Migone at (202) 551-3312 or undersigned at
(202)
551-3816 if you have questions regarding comments on the financial
statements and related matters.



      Sincerely,



      Joseph Foti
      Senior Assistant Chief Accountant

Via facsimile:  Eric P. Graap
		540-349-7312
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Eric P. Graap
Fauquier Bankshares, Inc.
August 1, 2005
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