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Letter

Date:
2004
Size:
4K
ID:
#184616

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                                             DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
P.O. BOX 2508
CINCINNATI, OH  45202


Date:     September 4, 2002                  Employer Identification Number:
                                               25-1255406
                                             DLN:
F N B CORPORATION                              17007077147002
ONE FNB BLVD                                 Person to Contact:
HERMITAGE, PA 16148                            RUSS DEMPSEY ID#31311
                                               (877) 829-5500
                                             Plan Name:
                                               F N B CORPORATION SALARY SAVINGS
                                               PLAN
                                             Plan Number:  003

Dear Applicant:

         We have made a favorable determination of the plan identified above
based on the information you have supplied. Please keep this letter, the
application forms submitted to request this letter and all correspondence with
the Internal Revenue Service regarding your application for a determination
letter in your permanent records. You must retain this information to preserve
your reliance on this letter.

         Continued qualification of the plan under its present form will depend
on its effect in operation. See section 1.401(b)(3) of the Income Tax


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