MATEWAN BANCSHARES INC
10-Q/A, 1995-09-01
NATIONAL COMMERCIAL BANKS
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FORM - 10-Q/A
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

AMENDMENT TO APPLICATION OR REPORT UNDER SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934

For the three months ended March 31, 1995

Commission file number 33-17172

Matewan BancShares, Inc.
(Exact name of registrant as specified in its charter)


AMENDMENT NO 1

   The undersigned registrant hereby amends the following item of
its March 31, 1995 Form 10-Q as set forth in the pages attached
hereto:

EXHIBITS AND REPORTS 

(a) Exhibit 27 Financial Data Schedule

     This amendment is filed to incorporate information as
Exhibit 27 which was inadvertantly omitted from the Registrant's
Form 10-Q filing for March 31, 1995.

SIGNATURES


   Pursuant to the requirements of the Securities Exchange Act of
1934, the registrant has duly caused this report to be signed on
its behalf by the undersigned thereunto duly authorized.

                                         MATEWAN BANCSHARES, INC.
                                            (Registrant)




March 31, 1995                        By: /s/Dan R. Moore         
                                         Dan R. Moore
                               Chairman of the Board of Directors
                                             and President



March 31, 1995                        By: /s/Lee M. Ellis         
                                         Lee M. Ellis
                         Vice President & Chief Financial Officer

WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>

<ARTICLE> 9
<MULTIPLIER> 1,000
       
<S>                          <C>
<PERIOD-TYPE>                FIRST QUARTER
<FISCAL-YEAR-END>                          DEC-31-1995
<PERIOD-END>                               MAR-31-1995
<CASH>                                          28,010
<INT-BEARING DEPOSITS>                             265
<FED-FUNDS-SOLD>                                10,505
<TRADING-ASSETS>                                     0
<INVESTMENTS-HELD-FOR-SALE>                     10,806
<INVESTMENTS-CARRYING>                         108,928
<INVESTMENTS-MARKET>                           107,458
<LOANS>                                        219,280
<ALLOWANCE>                                      2,570
<TOTAL-ASSETS>                                 371,986
<DEPOSITS>                                     312,449
<SHORT-TERM>                                    13,718
<LIABILITIES-OTHER>                              3,079
<LONG-TERM>                                          0
<COMMON>                                         3,349
                                0
                                          0
<OTHER-SE>                                      39,391
<TOTAL-LIABILITIES-AND-EQUITY>                 371,986
<INTEREST-LOAN>                                  5,959
<INTEREST-INVEST>                                1,500
<INTEREST-OTHER>                                   146
<INTEREST-TOTAL>                                 7,605
<INTEREST-DEPOSIT>                               2,758
<INTEREST-EXPENSE>                               2,900
<INTEREST-INCOME-NET>                            4,705
<LOAN-LOSSES>                                      345
<SECURITIES-GAINS>                                   0
<EXPENSE-OTHER>                                  3,143
<INCOME-PRETAX>                                  1,936
<INCOME-PRE-EXTRAORDINARY>                       1,239
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     1,239
<EPS-PRIMARY>                                      .37
<EPS-DILUTED>                                      .37
<YIELD-ACTUAL>                                    2.00
<LOANS-NON>                                      2,106
<LOANS-PAST>                                       765
<LOANS-TROUBLED>                                   373
<LOANS-PROBLEM>                                  5,123  
<ALLOWANCE-OPEN>                                 2,932            
<CHARGE-OFFS>                                      802
<RECOVERIES>                                        95
<ALLOWANCE-CLOSE>                                2,570
<ALLOWANCE-DOMESTIC>                                 0
<ALLOWANCE-FOREIGN>                                  0
<ALLOWANCE-UNALLOCATED                             840
        

</TABLE>


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