UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K
Current Report Pursuant to Section 13 or 15(d)
of the Securities Exchange Act of 1934.
Date of Report (date of earliest event reported) . . . . . . September 20, 2000
First National Bankshares Corporation
(Exact name of registrant as specified in its charter)
West Virginia 33-14252 62-1306172
(State or other juris- (Commission File No.) (IRS Employer Ident-
diction of corporation) ification No.)
One Cedar Street
Ronceverte, West Virginia 24970
(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code (304) 647-4500
Not Applicable
(Former name or former address, if changes since last report)
Item 4. Changes in Registrant's Certifying Accountant
The registrant's Board of Director's has approved the dismissal of Arnett &
Foster, PLLC as the registrant's independent accountant effective September 13,
2000. There were no disagreements with Arnett & Foster, PLLC on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure. During the past two years the accountant's report contained
no adverse opinion or disclaimer of opinion nor was it qualified as to
uncertainty, audit scope or accounting principles.
The decision to dismiss Arnett & Foster, PLLC was a recommendation made by the
registrant's Board Audit Committee to the registrant's Board of Directors. The
registrant has engaged Ernst & Young LLP as principal accountant to audit the
registrant's financial statements effective September 13, 2000. The registrant
has requested Arnett & Foster, PLLC to furnish the registrant with a letter
addressed to the Securities and Exchange Commission stating whether it agrees
with the statements made by the registrant in response to this disclosure.
Item7. Financial Statements, Pro Forma Financial Information and Exhibits
(c) Exhibits
16 Letter from Arnett & Foster, PLLC regarding its concurrence with the
Registrant's statement regarding change of accountants.
SIGNATURE
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 hereunto duly authorized.
FIRST NATIONAL BANKSHARES CORPORATION
Date: September 20, 2000
By: /s/ L. Thomas Bulla
L. Thomas Bulla
President and CEO
EXHIBIT 16 TO FORM 8-K
September 20, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K dated (date signed), of First National
Bankshares Corporation and are in agreement with the statements contained in
the first paragraph on page 2 therein. We have no basis to agree or disagree
with other statements of the registrant contained therein.
Arnett & Foster, PLLC
