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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-038311.txt : 20060823
<SEC-HEADER>0000000000-05-038311.hdr.sgml : 20060823
<ACCEPTANCE-DATETIME>20050726132049
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-038311
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050726

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FIRST COMMUNITY CORP /TN/
		CENTRAL INDEX KEY:			0000924960
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				621562541
		STATE OF INCORPORATION:			TN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		809 WEST MAIN ST
		CITY:			ROGERSVILLE
		STATE:			TN
		ZIP:			37857
		BUSINESS PHONE:		6152725800

	MAIL ADDRESS:	
		STREET 1:		809 WEST MAIN STREET
		STREET 2:		PO BOX 820
		CITY:			ROGERSVILLE
		STATE:			TN
		ZIP:			37857
PUBLIC REFERENCE ACCESSION NUMBER:		0000950144-05-003287
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561

 						July 26, 2005


Mr. Mark A. Gamble
President
First Community Corporation
P.O. Box 820
Rogersville, TN 37857

      Re:	First Community Corporation
		Form 10-KSB for Fiscal Year Ended December 31, 2004
		Filed March 31, 2005
		Form 10-QSB for Fiscal Quarter Ended March 31, 2005
		File No. 0-25972


Dear Mr. Gamble:

	We have completed our review of your Form 10-KSB and related
filings and have no further comments at this time.

								Sincerely,


								George Ohsiek
      Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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