The Philadelphia Phillies total income tax benefit recorded related

The unveils 2008 world series baseball total income eagles phillies devises tax benefit recorded related to these two eventswas $11.5 million. Excludingthese additional expenses, United`s adjusted net income would have been $21.3million or $0.49 per diluted share for the second quarter of 2009. In addition,results for the first half of 2009 included an income tax benefit recorded inthe first quarter associated with net operating loss carryforwards and apositive adjustment to income tax expense as a result of a concluded taxexamination. Earnings for the second quarter of 2008 were $25.1 million or$0.58 per diluted share while earnings for the first half of 2008 were $50.8million or $1.17 per diluted share Mr. Adams stated that, "While earnings are down compared to last year, United`searnings compare very favorably to most regional banking companies. United isone of the few larger United States banking companies that hasn`t reduced orsuspended dividends to its shareholders.

At year-end 2008, United ranked as the40th largest banking company in the United States based on marketcapitalization." Results for the second quarter of 2009 included a credit loss provision of $17.6million for three loans with fraudulent collateral made to three affiliatedcompanies of a commercial customer that United disclosed in its first quarter2009 Form 10-Q, an additional expense accrual of $3.6 million for a special FDICassessment, and an other-than-temporary impairment charge of $782 thousand on aninvestment security All of these expense amounts are before-taxes autographed baseball . "United continues to be well-capitalized based uponregulatory guidelines with strong earnings as evidenced by a return on averageassets of nearly 1% for the first half of 2009." Second quarter of 2009 earnings were $8.2 million or $0.19 per diluted sharewhile earnings for the first half of 2009 were $37.8 million or $0.87 perdiluted share pat burrell . Adams, United`s Chairman of the Board andChief Executive Officer philadelphia phillies . WASHINGTON & CHARLESTON, W.Va.--(Business Wire)--United Bankshares, Inc philadelphiaphillies . (NASDAQ: UBSI), today reported earnings for the secondquarter and the first half of 2009.

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