# EDGAR Filing Document

**Accession Number:** 0000859070
**File Stem:** 0000000000-25-006076
**Filing Date:** 2025-6
**Character Count:** 3690
**Document Hash:** 99c768e0a30715d7143f18ce80aa1bd5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006076.hdr.sgml**: 20250903

**ACCESSION NUMBER**: 0000000000-25-006076

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250610

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FIRST COMMUNITY BANKSHARES INC /VA/
- **CENTRAL INDEX KEY:** 0000859070
- **STANDARD INDUSTRIAL CLASSIFICATION:** STATE COMMERCIAL BANKS [6022]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 550694814
- **STATE OF INCORPORATION:** VA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 000-19297

**BUSINESS ADDRESS:**
- **STREET 1:** PO BOX 989
- **CITY:** BLUEFIELD
- **STATE:** VA
- **ZIP:** 24605
- **BUSINESS PHONE:** 3043236300

**MAIL ADDRESS:**
- **STREET 1:** 29 COLLEGE DRIVE
- **STREET 2:** P O BOX 989
- **CITY:** BLUEFIELD
- **STATE:** VA
- **ZIP:** 24605

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FIRST COMMUNITY BANCSHARES INC /NV/
- **DATE OF NAME CHANGE:** 19971121

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FCFT INC
- **DATE OF NAME CHANGE:** 19930328
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001437749-25-006683

## Text-Extract

```

                                                            June 10, 2025

David D. Brown
Chief Financial Officer
First Community Bankshares, Inc.
P.O. Box 989
Bluefield, VA 24605

       Re: First Community Bankshares, Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2024
           File No. 000-19297
Dear David D. Brown:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2024
Note 17. Earnings per Share, page 82

1.     We note that you present Diluted earnings per common share of $2.72 for
the year
       ended December 31, 2023, which is higher than your Basic earnings per
common
       share of $2.67. We note a similar relationship has occurred in other
historical periods,
       such as the quarterly period ended March 31, 2024. We also note your
disclosure on
       page 50 that the calculation of diluted earnings per common share
excludes potential
       common shares that are antidilutive. Please clarify how your
presentation of diluted
       earnings per common share complies with ASC 260 and is consistent with
your policy
       described on page 50. Specifically, tell us why diluted earnings per
share exceeds
       your basic earnings per share for certain reporting periods if the
calculation excludes
       items that are antidilutive. Revise your disclosures to clarify
accordingly.
        In closing, we remind you that the company and its management are
responsible for
the accuracy and adequacy of their disclosures, notwithstanding any review,
comments,
action or absence of action by the staff.
 June 10, 2025
Page 2

       Please contact Jee Yeon Ahn at 202-551-3673 or Robert Klein at
202-551-3847 with
any questions.

                                                        Sincerely,

                                                        Division of Corporation
Finance
                                                        Office of Finance

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._