Exhibit 16

May 15, 2006

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Gentlemen:

We have read Item 4.01 of Form 8-K dated May 15, 2006, of First Community Bancshares, Inc. and are in agreement with the statements contained in the first sentence of the first paragraph, insofar as it relates to our firm, and the second, third, fourth and fifth paragraphs on page 2 therein. We have no basis to agree or disagree with the other statements of the registrant contained therein.

/s/ Ernst & Young LLP

Pittsburgh, Pennsylvania