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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.
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) FEBRUARY 22, 2000
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FIRST COMMUNITY BANCSHARES,INC.
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(Exact name of registrant as specified in its charter)
NEVADA 0-19297 55-0694814
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(State or other jurisdiction (Commission File Number) (IRS Employer of
incorporation) Identification No.)
P.O. BOX 989, BLUEFIELD, VIRGINIA 24605-0989
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(Address of principal executive offices) (Zip Code)
REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE: (540) 326-9000
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(Former name or former address, if changed since last report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Effective February 22, 2000, First Community Bancshares, Inc.
(the "Corporation") or (the "Registrant") dismissed its prior
independent certified public accountants, Deloitte & Touche
LLP ("Deloitte"). Deloitte's report on the Corporation's
consolidated financial statements during the two most recent
fiscal years ended December 31, 1998 contained no adverse
opinion or a disclaimer of opinion, and was not qualified or
modified as to uncertainty, audit scope or accounting
principles. The decision to change accountants was made by the
Registrant's Audit Committee.
During the last two fiscal years and the subsequent interim
periods to the date hereof, there were no disagreements
between the Corporation and Deloitte on any matters of
accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of
Deloitte, would have caused it to make a reference to the
subject matter of the disagreements in connection with its
report.
None of the "reportable events" described in Item 304 (a) (1)
(v) occurred with respect to the Corporation within the last
two fiscal years and the subsequent interim period to the date
hereof.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
Exhibit 16.1 Letter from Deloitte & Touche LLP regarding change in certifying
accountant.
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 hereunto duly authorized.
Dated: February 28, 2000
FIRST COMMUNITY BANCSHARES, INC.
BY: /s/ JAMES L. HARRISON, SR.
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JAMES L. HARRISON, SR., PRESIDENT & CHIEF
EXECUTIVE OFFICER
EXHIBIT INDEX
Exhibit No. Page No.
16.1 Letter from Deloitte & Touche regarding change in 3
certifying accountant
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Deloitte & Touche
Deloitte & Touche LLP Telephone: (412) 338-7200
2500 One PPG Place Facsimile: (412) 338-7380
Pittsburgh, Pennsylvania 15222-5401
February 24, 2000
Mr. John Mendez
Vice President and Chief Financial Officer
First Community Bancshares, Inc.
One Community Place
P.O. Box 989
Bluefield, Virginia 24605
Dear Mr. Mendez:
This is to confirm that the client-auditor relationship between First
Community Bancshares, Inc. (Commission File No. 0-19297) and Deloitte & Touche
has ceased.
Yours truly,
/s/ Deloitte & Touche LLP
cc: Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549
Mr. James L. Harrison, Sr., President and Chief Executive Officer
Mr. W. W. Tinder, Jr., Chairperson of the Audit Committee
