LIST OF SUBSIDIARIES                                                 Exhibit 21

     Following  lists the  significant  subsidiaries  of the  registrant and the
state or jurisdiction of incorporation of each:

          NAME                                                     INCORPORATED
          ----                                                     ------------
 1)       First National Bank of Pennsylvania                      United States

 2)       First National Bank of Florida                           United States

 3)       Regency Finance Company                                  Pennsylvania

 4)       Roger Bouchard Insurance, Inc.                           Florida

 5)       First National Trust Company                             United States


     Regency  Finance  Company  also  conducts  business  under the names F.N.B.
Consumer Discount Company,  Citizens  Financial  Services,  Inc. and Finance and
Mortgage Acceptance Corporation

     Roger  Bouchard  Insurance,  Inc.  also  conducts  business  under the name
Gelvin, Jackson & Starr, Inc.