October 28, 2019 William P. Stafford, II Chairman of the Board and Chief Executive Officer First Community Bankshares, Inc. 29 College Drive Bluefield, VA 26405 Re: First Community Bankshares, Inc. Registration Statement on Form S-4 Filed October 15, 2019 File No. 333-234195 Dear Mr. Stafford: We have limited our review of your registration statement to those issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Form S-4 filed October 15, 2019 General 1. It does not appear that Highlands Bankshares satisfies the requirements of General Instruction C.1.a of Form S-4 and General Instruction 1.B.1 of Form S-3 which would allow you to incorporate certain required information by reference. Please advise us why Highlands Bankshares is eligible to incorporate by reference or revise your filing to include the required information in accordance with Item 17 of Form S-4. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. William P. Stafford, II First Community Bankshares, Inc. October 28, 2019 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Eric Envall at (202) 551-3234 or Michael Clampitt at (202) 551-3434 with any questions. FirstName LastNameWilliam P. Stafford, II Sincerely, Comapany NameFirst Community Bankshares, Inc. Division of Corporation Finance October 28, 2019 Page 2 Office of Finance FirstName LastName