UNITED STATES SECURITIES AND EXCHANGE COMMISSIONWashington, D.C. 20549******FORM 8-K/A**CURRENT REPORTPursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported):** March 22, 2006  ****          FirstCommonwealth FinancialCorporation            **(Exact nameof registrant as specified in its charter)

| **   Pennsylvania   ** |   | **    0-11242    ** |   | **     25-1428528      ** |
|------------------------------------------------------|--------|-------------------------------------------------------------|--------|----------------------------------------------------------------------------------|
| (State or other  jurisdiction  of incorporation)     |   | (Commission  File Number)                                   |   | (IRS Employer  Identification Number)                                            |

 

|                                                                                                                                        |   |                                                                  |
|---------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------|
| **        22  N. Sixth Street, Indiana,  PA         ** |   | **     15701     ** |
| (Address of Principal  Executive Offices)                                                                                                   |   | (Zip Code)                                                            |

 

Registrant's telephone number, including area code:  **(724) 349-7220**   

Check the appropriate box below if the Form 8-K filing is intended tosimultaneously satisfy the filing obligation of the registrant under any of thefollowing provisions:[ ] Written communication pursuant to Rule 425 under the Securities Act(17 CFR 230.425)[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17CFR 240.14a-12)[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under theExchange Act (17 CFR 240.14d-2(b))[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under theExchange Act (17 CFR 240.13e-4(c))

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Item 4.01. CHANGES IN REGISTRANT'S CERTIFYINGACCOUNTANTOn March 27, 2006, First Commonwealth Financial Corporation filed a CurrentReport on Form 8-K disclosing that it has engaged KPMG LLP as its new principalaccountants.  This Amendment No. 1 toCurrent Report on Form 8-K/A is being filed to confirm that First Commonwealthdid not consult KPMG LLP concerning certain matters during the two most recentfiscal years or any subsequent interim period prior to engaging KPMG LLP.  On March 22, 2006, an engagement letter was executed between First CommonwealthFinancial Corporation and KPMG LLP. KPMG LLP was engaged as the new principal accountants of FirstCommonwealth Financial Corporation.  The2006 engagement letter with KPMG LLP is subject to alternative disputeresolution procedures and limits the corporation's ability to recover punitivedamages.  First Commonwealth FinancialCorporation did not consult KPMG LLP concerning any of the matters described inparagraph (a)(2)(i) or (ii) of Item 304 of Regulation S-K during the two mostrecent fiscal years or any subsequent interim period prior to engaging KPMGLLP.

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**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, theregistrant has duly caused this report to be signed on its behalf by theundersigned hereunto duly authorized.Dated:  March 29, 2006                                                            FIRSTCOMMONWEALTH FINANCIAL CORPORATION                                                                 (Registrant)                                                            By:  /S/JOHN J. DOLAN                                                                                                              JohnJ. Dolan                                                                    ExecutiveVice President and                                                                     ChiefFinancial Officer

 

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