**Exhibit 99.11**

**FNB UNITED CORP.**

**Certifications Pursuant to Section 111 of**

**the Emergency Economic Stabilization Act of 2008, as amended**

**Certification of Principal Financial Officer**

I, Mark A. Severson, certify, based on my knowledge, that: 

(i)        The compensation committee of FNB United Corp., a North Carolinacorporation and registered bank holding company (“FNB United” or the “TARP recipient”), has discussed, reviewed, and evaluated with senior risk officers at least every six months during the period beginning on the later of theclosing date of the agreement between the TARP recipient and Treasury or June 15, 2009, and ending with the last day of the TARP recipient’s fiscal year containing that date, senior executive officer (SEO) compensation plans and employeecompensation plans and the risks these plans pose to FNB United; 

(ii)       The compensation committee of FNB United has identified and limited duringthe period beginning on the later of the closing date of the agreement between the TARP recipient and Treasury or June 15, 2009, and ending with the last day of the TARP recipient’s fiscal year containing that date, the features in the SEOcompensation plans that could lead SEOs to take unnecessary and excessive risks that could threaten the value of FNB United and identified any features in the employee compensation plans that pose risks to FNB United and limited those features toensure that FNB United is not unnecessarily exposed to risks; 

(iii)      Thecompensation committee has reviewed at least every six months during the period beginning on the later of the closing date of the agreement between the TARP recipient and Treasury or June 15, 2009, and ending with the last day of the TARPrecipient’s fiscal year containing that date, the terms of each employee compensation plan and identified the features in the plan that could encourage the manipulation of reported earnings of FNB United to enhance the compensation of anemployee and has limited those features; 

(iv)      The compensation committeeof FNB United will certify to the reviews of the SEO compensation plans and employee compensation plans required under (i) and (iii) above; 

(v)       The compensation committee of FNB United will provide a narrativedescription of how it limited during any part of the most recently completed fiscal year that included a TARP period the features in 

    (A)        SEO compensation plans thatcould lead SEOs to take unnecessary and excessive risks that could threaten the value of FNB United; 

    (B)        Employee compensation plansthat unnecessarily expose FNB United to risks; and 

    (C)        Employee compensation plansthat could encourage the manipulation of reported earnings of FNB United to enhance the compensation of an employee; 

(vi)      FNB United has required that bonus payments, as defined in the regulations andguidance established under section 111 of the Emergency Economic Stabilization Act of 2008, as amended (“EESA”), (bonus payments), of the SEOs and twenty next most highly compensated employees be subject to a recovery or“clawback” provision during any part of the most recently completed fiscal year that was a TARP period if the bonus payments were based on materially inaccurate financial statements or any other materially inaccurate performance metriccriteria; 

(vii)     FNB United has prohibited any golden parachute payment, asdefined in the regulations and guidance established under section 111 of EESA, to a SEO or any of the next five most highly compensated employees during the period beginning on the later of the closing date of the agreement between the TARPrecipient and Treasury or June 15, 2009, and ending with the last day of the TARP recipient’s fiscal year containing that date; 

(viii)    FNB United has limited bonus payments to itsapplicable employees in accordance with section 111 of EESA and the regulations and guidance established thereunder during the period beginning on the later of the closing date of the agreement between the TARP recipient and Treasury orJune 15, 2009, and ending with the last day of the TARP recipient’s fiscal year containing that date; 

(ix)      The board of directors of FNB United has established an excessive or luxuryexpenditures policy, as defined in the regulations and guidance established under section 111 of EESA, has provided this policy to Treasury and its primary regulatory agency, and FNB United and its employees have complied with this policy during theperiod beginning on the later of the closing date of the agreement between the TARP recipient and treasury or June 15, 2009, and ending with the last day of the TARP recipient’s fiscal year containing that date, and that any expensesrequiring approval of the board of directors, a committee of the board of directors, an SEO, or an executive officer with a similar level of responsibility, were properly approved; 

(x)       FNB United will permit a non-binding shareholder resolution in compliancewith any applicable federal securities rules and regulations on the disclosures provided under the federal securities laws related to SEO compensation paid or accrued during the period beginning on the later of the closing date of the agreementbetween the TARP recipient and Treasury or June 15, 2009, and ending with the last day of the TARP recipient’s fiscal year containing that date; 

(xi)      FNB United will disclose the amount, nature, and justification for the offeringduring the period beginning on the later of the date of the agreement between the TARP recipient and Treasury or June 15, 2009, and ending with the last day of the TARP recipient’s fiscal year containing that date of any perquisites, asdefined in the regulations and guidance established under section 111 of EESA, whose total value exceeds $25,000 for each employee subject to the bonus payment limitations identified in paragraph (vii); 

(xii)     FNB United will disclose whether FNB United, the board of directors of FNB United, orthe compensation committee of FNB United has engaged during the period beginning on the later of the closing date of the agreement between the TARP recipient and Treasury or June 15, 2009, and ending with the last day of the TARPrecipient’s fiscal year containing that date, a compensation consultant, and the services the compensation consultant or any affiliate of the compensation consultant provided during this period; 

(xiii)    FNB United has prohibited the payment of any gross-ups, as defined in the regulations andguidance established under section 111 of EESA, to the SEOs and the next twenty most highly compensated employees during the period beginning on the later of the closing date of the agreement between the TARP recipient and Treasury or June 15,2009, and ending with the last day of the TARP recipient’s fiscal year containing that date; 

(xiv)    FNB United has substantially complied with all other requirements related to employeecompensation that are provided in the agreement between FNB United and Treasury, including any amendments; 

(xv)     The names, titles, and employer of each SEO and of the twenty most highly compensatedemployees for the current fiscal year and the most recently completed fiscal year, with the non-SEOs ranked in order of level of annual compensation starting with the greatest amount have been provided to Treasury; and 

(xvi)    I understand that a knowing and willful false or fraudulent statement made in connectionwith this certification may be punished by fine, imprisonment, or both (see, for example, 18 USC 1001). 

 

Date:  March 30, 2010
  */s/ MARK A SEVERSON*  
Mark A. Severson
  
Principal Financial Officer