Exhibit
14





FIRST
SENTRY BANCSHARES, INC.
 
 CODE
OF ETHICS FOR SENIOR FINANCIAL OFFICERS
 
 A.           INTRODUCTION
 
 This
“Code of Ethics for Senior Financial Officers” (the “Code”) was approved and
adopted by the Board of Directors of First Sentry Bancshares, Inc. (the
“Company”). Its purpose is to ensure that the Company’s Senior Financial
Officers are committed to the highest standards of integrity and professionalism
when conducting and reporting the financial affairs of the
Company.  This Code, the text of which is posted on the Company’s
Internet Web site at www.firstsentry.com,
supplements the Company’s corporate-wide Code of Conduct and Ethics that applies
to all directors, officers and employees of the Company and First Sentry
Bank.
 
 For the
purposes of this Code, the term “Senior Financial Officer” means the following
officers of the Company:
 
 ●
              Chief
      Executive Officer
 ●
              Chief
      Financial Officer
 ●
              Controller
      or Treasurer
 
 B.           STANDARDS
OF CONDUCT
 
 Each
Senior Financial Officer of the Company shall be bound by the following
standards of integrity and professionalism when conducting and reporting the
Company’s financial affairs:
 
 ●           Honest and Ethical
Conduct
 
 Each
Senior Financial Officer shall engage in honest and ethical conduct, including
the ethical handling of actual or apparent conflicts of interest between his or
her personal and professional relationships.
 
 ●           Full Disclosure
 
 Each
Senior Financial Officer shall, to the best of his or her knowledge and ability,
promote full, fair, accurate, timely and understandable disclosures are made in
reports and documents that the Company files with or submits to the Securities
and Exchange Commission (“SEC”), to other regulatory agencies, and in other
public communications made by the Company.
 
 ●           Compliance with Laws, Rules and
Regulations
 
 Each
Senior Financial Officer shall, to the best of his or her knowledge and ability,
promote full compliance with applicable governmental laws, rules and
regulations.
 
 1
 ●           Reporting of Code
Violations
 
 Each
Senior Financial Officer shall promptly report any known or suspected violation
of this Code to the Company’s Audit Committee using the confidential
“whistleblower” procedures established by the Company for reporting questionable
accounting or auditing practices or other significant business
concerns.  Where possible and appropriate, the identity of any person
who reports a known or suspected violation of this Code will be kept
anonymous.  The Company prohibits retaliation of any kind against
individuals who make good-faith reports of ethical violations or other known or
suspected illegal conduct.
 
 ●           Accountability
 
 Each
Senior Financial Officer shall be held accountable for adherence to this
Code.
 
 C.           AMENDMENTS
TO OR WAIVERS OF THIS CODE
 
 Any
amendment to or waiver of this Code must be approved by the Company’s Board of
Directors.  A “waiver of this Code” is defined as a material departure
from a provision of this Code.  As a general rule, a waiver of this
Code will not be approved unless necessary and warranted.  The Company
will disclose any amendment to or waiver of this Code in the manner required by
then-applicable law, rule or listing standard.