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<P align="center" style="font-size: 14pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
<FONT style="font-size: 12pt">Washington, D.C. 20549
</FONT></B>

<P align="center" style="font-size: 18pt"><B>FORM 8-K</B>

<P align="center" style="font-size: 12pt"><B>CURRENT REPORT<BR>
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</B>

<P align="center" style="font-size: 10pt"><B>Date of Report (Date of earliest event reported): January 26, 2009</B>

<P align="center">

<P align="center" style="font-size: 24pt"><B>First Citizens Banc Corp<BR></B>
<FONT style="font-size: 10pt">(Exact name of registrant as specified in its charter)
</FONT>

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    <TD style="border-bottom: 1px solid #000000"><B>Ohio</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-bottom: 1px solid #000000"><B>0-25980</B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-bottom: 1px solid #000000"><B>34-1558688</B></TD>
</TR>
<TR valign="top">
    <TD>(State or other Jurisdiction of Incorporation)</TD>
    <TD>&nbsp;</TD>
    <TD>(Commission File Number)</TD>
    <TD>&nbsp;</TD>
    <TD>(IRS Employer Identification No.)</TD>
</TR>
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    <TD width="49%">&nbsp;</TD>
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    <TD style="border-bottom: 1px solid #000000"><B>100 East Water Street, P.O. Box 5016, Sandusky, Ohio<BR></B></TD>
    <TD>&nbsp;</TD>
    <TD style="border-bottom: 1px solid #000000"><B>44870</B></TD>
</TR>
<TR valign="top">
    <TD>(Address of Principal Executive Offices)</TD>
    <TD>&nbsp;</TD>
    <TD>(Zip Code)</TD>
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<P align="center" style="font-size: 10pt">Registrant&#146;s telephone number, including area code: <B>(419) 625-4121</B>


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    <TD nowrap style="border-bottom: 1px solid #000000"><B>N/A<BR></B></TD>
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    <TD nowrap>(Former name or former address if changed since last report.)</TD>
</TR>
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<P align="left" style="font-size: 10pt">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant
under any of the following provisions:

<P align="left" style="font-size: 10pt">
<FONT face="Wingdings">&#111;</FONT> Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<BR><BR>
<FONT face="Wingdings">&#111;</FONT> Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<BR><BR>
<FONT face="Wingdings">&#111;</FONT> Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<BR><BR>
<FONT face="Wingdings">&#111;</FONT> Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<BR>


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<P align="justify" style="font-size: 10pt"><B>Item&nbsp;2.06. Material Impairments.</B>


<P align="justify" style="font-size: 10pt">On January&nbsp;26, 2009, First Citizens Banc Corp (&#147;Citizens&#148;) determined that, as a result of its annual impairment
analysis for &#147;Goodwill and Other Intangible Assets&#148;, it will record a pre-tax non-cash impairment charge of $43,291,000
against goodwill as of December&nbsp;31, 2008.


<P align="justify" style="font-size: 10pt">In connection with its acquisition of other institutions, Citizens recorded as goodwill the difference between the
market value of the stock issued in the transaction and the book value of the assets acquired. Statement of Financial
Accounting Standards, No.&nbsp;142, &#147;Goodwill and Other Intangible Assets&#148; requires goodwill to be tested for impairment at
least annually. Among the factors considered in the 2008 review were the prices, depressed by market conditions, paid
for comparable institutions which have been sold. Upon completion of Citizens&#146; review, it determined that its books
did not currently reflect the value of its goodwill and that it should record the impairment charge.


<P align="justify" style="font-size: 10pt">This charge to earnings will have no impact on Citizens&#146; cash, regulatory capital, liquidity or ability to pay
dividends. The charge is not deductible for income tax purposes.


<P align="justify" style="font-size: 10pt"><B>Item&nbsp;8.01. Other Events.</B>


<P align="justify" style="font-size: 10pt">On January&nbsp;29, 2009, the Corporation released an open letter to our customers, shareholders and the communities in
which we operate. This letter will appear in the newspapers in the communities in which we operate.


<P align="justify" style="font-size: 10pt">Additionally, on February&nbsp;1, 2009 the Corporation will mail a letter to the shareholders describing certain current
developments related to the Corporation.

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<P align="justify" style="font-size: 10pt"><B>Item&nbsp;9.01. Financial Statements and Exhibits.</B>


<P align="justify" style="font-size: 10pt; margin-left: 4%">(a)&nbsp;Not applicable


<P align="justify" style="font-size: 10pt; text-indent: 4%">(b)&nbsp;Not applicable


<P align="justify" style="font-size: 10pt; text-indent: 4%">(c)&nbsp;Not applicable


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    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><DIV style="text-align: justify">Exhibits</DIV></TD>
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<P align="justify" style="font-size: 10pt">The following exhibits are included with this Current Report on Form 8-K:

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    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Exhibit No.</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Description</TD>
</TR>

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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Letter to customers, shareholders and communities of First Citizens Banc
Corp released January&nbsp;29, 2009</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Letter to shareholders of First Citizens Banc Corp dated February&nbsp;1, 2009</TD>
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<P align="center" style="font-size: 10pt"><B>Signatures</B>



<P align="justify" style="font-size: 10pt">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be
signed on its behalf by the undersigned hereunto duly authorized.


<P align="justify" style="font-size: 10pt">First Citizens Banc Corp

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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ James O. Miller
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">January&nbsp;29, 2009
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"></TD>
</TR>
<TR style="font-size: 1px">
    <TD valign="top" style="border-top: 1px solid #000000"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;
</TD>
    <TD>&nbsp;</TD>
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">James O. Miller<br>President and CEO
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Date
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
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<P align="center" style="font-size: 10pt"><B>INDEX TO EXHIBITS</B>


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<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="8%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="87%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Exhibit No.</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Description</TD>
</TR>

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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Letter to customers, shareholders and communities of First Citizens Banc
Corp released January&nbsp;29, 2009</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Letter to shareholders of First Citizens Banc Corp dated February&nbsp;1, 2009</TD>
</TR>
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{"company-data": {"conformed-name": "FIRST CITIZENS BANC CORP /OH", "cik": "0000944745", "assigned-sic": "6022", "irs-number": "341558688", "state-of-incorporation": "OH", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-25980", "film-number": "09553091"}, "business-address": {"street1": "100 EAST WATER ST", "street2": "P O BOX 5016", "city": "SANDUSKY", "state": "OH", "zip": "44870", "phone": "4196254121"}, "mail-address": {"street1": "100 EAST WATER ST", "street2": "P O BOX 5016", "city": "SANDUSKY", "state": "OH", "zip": "44870"}}
Filed by Bowne Pure Compliance
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): January 26, 2009
First Citizens Banc Corp
(Exact name of registrant as specified in its charter)
Ohio
0-25980
34-1558688
(State or other Jurisdiction of Incorporation)
(Commission File Number)
(IRS Employer Identification No.)
100 East Water Street, P.O. Box 5016, Sandusky, Ohio
44870
(Address of Principal Executive Offices)
(Zip Code)
Registrant's telephone number, including area code:
(419) 625-4121
N/A
(Former name or former address if changed since last report.)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant
under any of the following provisions:
o
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 2.06. Material Impairments.
On January 26, 2009, First Citizens Banc Corp ("Citizens") determined that, as a result of its annual impairment
analysis for "Goodwill and Other Intangible Assets", it will record a pre-tax non-cash impairment charge of $43,291,000
against goodwill as of December 31, 2008.
In connection with its acquisition of other institutions, Citizens recorded as goodwill the difference between the
market value of the stock issued in the transaction and the book value of the assets acquired. Statement of Financial
Accounting Standards, No. 142, "Goodwill and Other Intangible Assets" requires goodwill to be tested for impairment at
least annually. Among the factors considered in the 2008 review were the prices, depressed by market conditions, paid
for comparable institutions which have been sold. Upon completion of Citizens' review, it determined that its books
did not currently reflect the value of its goodwill and that it should record the impairment charge.
This charge to earnings will have no impact on Citizens' cash, regulatory capital, liquidity or ability to pay
dividends. The charge is not deductible for income tax purposes.
Item 8.01. Other Events.
On January 29, 2009, the Corporation released an open letter to our customers, shareholders and the communities in
which we operate. This letter will appear in the newspapers in the communities in which we operate.
Additionally, on February 1, 2009 the Corporation will mail a letter to the shareholders describing certain current
developments related to the Corporation.
Item 9.01. Financial Statements and Exhibits.
(a) Not applicable
(b) Not applicable
(c) Not applicable
(d)
Exhibits
The following exhibits are included with this Current Report on Form 8-K:
Exhibit No.
Description
99.1
Letter to customers, shareholders and communities of First Citizens Banc
Corp released January 29, 2009
99.2
Letter to shareholders of First Citizens Banc Corp dated February 1, 2009
Signatures
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be
signed on its behalf by the undersigned hereunto duly authorized.
First Citizens Banc Corp
/s/ James O. Miller
January 29, 2009
James O. Miller
President and CEO
Date
INDEX TO EXHIBITS
Exhibit No.
Description
99.1
Letter to customers, shareholders and communities of First Citizens Banc
Corp released January 29, 2009
99.2
Letter to shareholders of First Citizens Banc Corp dated February 1, 2009