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

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

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

<P style="font-size: 10pt" align="center"><B>Date of Report (Date of earliest
event reported): September 17, 2008</B>

<P style="font-size: 24pt" align="center"><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 width="32%">&nbsp;</TD>
  <TD width="1%">&nbsp;</TD>
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  <TD style="border-bottom: #000000 1px solid"><B>Ohio</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>0-25980</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><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>
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  <TD style="border-bottom: #000000 1px solid"><B>100 East Water Street, P.O.
Box 5016, Sandusky, Ohio<BR>
</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><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 style="font-size: 10pt" align="center">Registrant&#8217;s telephone number,
including area code: <B>(419) 625-4121</B>
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  <TD style="border-bottom: #000000 1px solid" nowrap><B>N/A<BR>
</B></TD>
 </TR>
 <TR>
  <TD nowrap>(Former name or former address if changed since last report.)</TD>
 </TR>

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<P style="font-size: 10pt" align="left">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 style="font-size: 10pt" align="left"><FONT face="Wingdings">o</FONT> Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)<BR>
<BR>
<FONT face="Wingdings">o</FONT> Soliciting material pursuant
to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<BR>
<BR>
<FONT
face="Wingdings">o</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">o</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 style="display: none; font-size: 10pt" align="center">1
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<P style="font-size: 10pt" align="justify"><B>Item&nbsp;2.05. Costs Associated
with Exit or Disposal Activities.</B>

<P style="font-size: 10pt" align="justify">The Board of Directors of First
Citizens Banc Corp (&#8220;Corporation&#8221;), Sandusky, Ohio has approved a
plan to close the Loan Production offices in Marion, Ohio and Marysville, Ohio
and the Branch Banking office in Crestline, Ohio of its banking affiliate, The
Citizens Banking Company (&#8220;Citizens&#8221;). The decision was made as a
result of a review of delivery channels and resource allocation. Citizens will
continue to serve these customers from its other offices. As a result of the
plan, staffing will be reduced by fifteen employees. These employees will be
offered a severance package at a cost to the Corporation approximately
$126,000, pre-tax. The Corporation will also write&#8211;off the remaining
leasehold improvements associated with the two loan production offices. This
amounts to approximately $19,000, pre-tax. Finally, although no decision has
been made regarding the final disposition of the branch banking facility in
Crestline, a sale of the building could result in an estimated pre-tax loss of
between $100,000 and $150,000.

<P style="font-size: 10pt" align="center"><B>Signatures</B>

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



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<TD align="left" style="border-bottom: 1px solid #000000">/s/ James O. Miller</TD>
<TD>&nbsp;</TD>
<TD align="left" style="border-bottom: 1px solid #000000">September&nbsp;23, 2008</TD>
</TR>

<TR valign="bottom">
<TD align="left">James O. Miller<BR>President</TD>
<TD>&nbsp;</TD>
<TD align="left" valign="top">Date</TD>
</TR>
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<P style="font-size: 10pt" align="center">&nbsp;

<P style="display: none; font-size: 10pt" align="center">2
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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": "081084049"}, "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): September 17, 2008
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 2.05. Costs Associated
with Exit or Disposal Activities.
The Board of Directors of First
Citizens Banc Corp ("Corporation"), Sandusky, Ohio has approved a
plan to close the Loan Production offices in Marion, Ohio and Marysville, Ohio
and the Branch Banking office in Crestline, Ohio of its banking affiliate, The
Citizens Banking Company ("Citizens"). The decision was made as a
result of a review of delivery channels and resource allocation. Citizens will
continue to serve these customers from its other offices. As a result of the
plan, staffing will be reduced by fifteen employees. These employees will be
offered a severance package at a cost to the Corporation approximately
$126,000, pre-tax. The Corporation will also write–off the remaining
leasehold improvements associated with the two loan production offices. This
amounts to approximately $19,000, pre-tax. Finally, although no decision has
been made regarding the final disposition of the branch banking facility in
Crestline, a sale of the building could result in an estimated pre-tax loss of
between $100,000 and $150,000.
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
September 23, 2008
James O. Miller
President
Date