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                                                                      Exhibit 15


October 13,  2000



To the Board of Directors of First Community Bancshares, Inc.

We are aware of the incorporation by reference in the Registration Statement
Nos. 333-63865, 333-31338 and 333-45838 of First Community Bancshares, Inc.
relating to the unaudited consolidated interim financial statements of First
Community Bancshares that are included in its Forms 10-Q for the quarter ended
September 30, 2000.

/s/ Ernst & Young LLP
Charleston, West Virginia