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Exhibit
23.1
Consent
of Elliott Davis, LLC
Exhibit
23.1
CONSENT
OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM
We
consent to the incorporation by reference in this Registration Statement on
Form
S-8 of First National Bancshares, Inc. and Subsidiary of our report dated March
27, 2008 relating to our audit of the consolidated financial statements, which
appear in the Annual Report on Form 10-K of First National Bancshares, Inc.
and
Subsidiary for the year ended December 31, 2007.
/s/
Elliott Davis, LLC
Greenville,
South Carolina
August
21, 2008