|
|
Huntington,
WV Ashland, KY
Charleston,
WV Louisville, KY
THOMAS
J. MURRAY
Direct
Dial: 304-691-8398
E-mail:
tmurray@huddlestonbolen,eom
|
July
8, 2009
United
States Securities and Exchange Commission 100 F Street, N.E.
Washington,
DC 20549
Attention:Michael
Seaman
Division
of Corporation Finance
|
RE:
|
Premier
Financial Bancorp, Inc. Registration Statement on Form S-4 Filed June 18,
2009
|
File
No. 333-160051
Dear
Michael:
Thank
you for your prompt review of and helpful comments on the referenced filing.
Responsive to your written comments contained in letter dated June 25, 2009 and
your follow-up telephonic comment last week, I enclose compare copies of
revisions we have made, both per your comments and "filling in the
blanks".
Form S-4
Prospectus Cover
Page
1. Prospectus
cover page consists of one page containing information required by Item 501 of
Regulation S-K or otherwise key to an investment decision.
Where You Can Find More
Information, Page 234
2. References
to incorporation have been removed on Page 235, as well as on Page (i) of the
Table of Contents and Page 1.
3. The
section captioned "ABOUT THIS DOCUMENT" has been moved to page 38,
following "RISK FACTORS".
Also
attached is a copy of registrant's request for acceleration of effectiveness
which is being filed electronically.
Again,
thank you for your prompt assistance.
Huddleston Bolen LLP
611 Third Ave., P.O. Box 2185, Huntington, WV 25722-2185
Tel:
304/529-6181 Fax: 304/522-4312 www.huddlestonbolen.com
Michael
Seaman
Division
of Corporation Finance July 8, 2009
Page
2
Sincerely,
/s/ Thomas J. Murray
Thomas
J. Murray
TJM/cgd
Enclosures
cc:Robert
W. Walker