UNITED STATES
                  SECURITIES AND EXCHANGE COMMISSION
                        Washington, D.C.  20549

                              FORM 13F

                        FORM 13F COVER PAGE

Report for the Calendar Year or Quarter Ended: 09/30/06

Check here if Amendment [X ]; Amendment Number: 1
This Amendment (Check only one.): [X  ] is a restatement.
                                  [  ] adds new holdings entries.

Institutional Investment Manager Filing this Report:

Name:    PEOPLES BANK, NATIONAL ASSOCIATION
Address: 138 PUTNAM STREET
         MARIETTA, OH 45750

13F File Number: 28- 10656

The institutional investment manager filing this report and the
person by whom it is signed hereby represent that the person
signing the report is authorized to submit it, that all
information contained herein is true, correct and complete, and
that it is understood that all required items, statements,
schedules, lists, and tables, are considered integral parts of
this form.

Person Signing this Report on Behalf of Reporting Manager:

Name:     DAVID T WESEL
Title:    EXECUTIVE VICE PRESIDENT AND PRESIDENT-PEOPLES FINANCIAL ADVISORS
Phone:    740 373 2932


Signature, Place, and Date of Signing:

/s/ David T Wesel          Marietta, Ohio             July 3, 2008
------------------      ----------------------      -------------------
    [Signature]            [City, State]                   [Date]

Comment: Removed CUSIPS not on the approved list:
          Heartland Bancorp          CUSIP# 421962101


Report Type (Check only one.):

[ X]        13F HOLDINGS REPORT.

[  ]        13F NOTICE.

[  ]        13F COMBINATION REPORT.





I AM SIGNING THIS REPORT AS REQUIRED BY THE SECURITIES EXCHANGE
ACT OF 1934.



                          FORM 13F SUMMARY PAGE


Report Summary:

Number of Other Included Managers:          0

Form 13F Information Table Entry Total:     143

Form 13F Information Table Entry Total:     $137,916



List of Other Included Managers:               NONE






                                                                FORM 13F INFORMATION TABLE
                                                          VALUE    SHARES/  SH/ PUT/ INVSTMT OTHER          VOTING AUTHORITY
        NAME OF ISSUER         TITLE OF CLASS   CUSIP     (x$1000) PRN AMT  PRN CALL DSCRETN MANAGERS      SOLE    SHARED    NONE
                                                                                         
------------------------------ ---------------- --------- -------- --- ---  --- ---- ------- ------------- ------- --------- ------
AT&T INC                       COM              00206R102      438    13462 SH       SOLE                    13462
ABBOTT LABORATORIES            COM              002824100      763    15715 SH       SOLE                    15715
ABBOTT LABORATORIES            COM              002824100       79     1630 SH       OTHER                    1630
AMERICAN INTL GROUP INC        COM              026874107      575     8690 SH       SOLE                     8690
AMERICAN INTL GROUP INC        COM              026874107       18      280 SH       OTHER                     280
BP AMOCO PLC SPONS ADR         COM              055622104     1195    18230 SH       SOLE                    16980              1250
BP AMOCO PLC SPONS ADR         COM              055622104      391     5968 SH       OTHER                    5968
BANK OF AMERICA CORP           COM              060505104     1884    35175 SH       SOLE                    33675              1500
BANK OF AMERICA CORP           COM              060505104       72     1350 SH       OTHER                    1350
BELLSOUTH CORP COMMON          COM              079860102      341     7996 SH       SOLE                     7996
BELLSOUTH CORP COMMON          COM              079860102        6      156 SH       OTHER                     156
BEMIS COMPANY                  COM              081437105      277     8460 SH       SOLE                     6830              1630
BEMIS COMPANY                  COM              081437105       11      335 SH       OTHER                     335
CVS CORPORATION                COM              126650100      211     6585 SH       SOLE                     5200              1385
CAMCO FINANCIAL CORP           COM              132618109      489    37051 SH       SOLE                    37051
CHEVRON CORPORATION            COM              166764100     1833    28272 SH       SOLE                    28272
CHEVRON CORPORATION            COM              166764100      353     5450 SH       OTHER                    5450
CISCO SYSTEMS                  COM              17275R102      734    31965 SH       SOLE                    31965
CISCO SYSTEMS                  COM              17275R102       73     3205 SH       OTHER                    3205
COCA COLA CO COMMON            COM              191216100      229     5130 SH       SOLE                     5130
COCA COLA CO COMMON            COM              191216100       50     1140 SH       OTHER                    1140
COGNIZANT TECHNOLOGY SOLUTIONS COM              192446102      379     5125 SH       SOLE                     5125
COGNIZANT TECHNOLOGY SOLUTIONS COM              192446102       11      160 SH       OTHER                     160
COLGATE PALMOLIVE              COM              194162103      458     7380 SH       SOLE                     7380
COLGATE PALMOLIVE              COM              194162103       11      180 SH       OTHER                     180
DANAHER CORP                   COM              235851102      489     7135 SH       SOLE                     6070              1065
DANAHER CORP                   COM              235851102       43      640 SH       OTHER                     640
DOW JONES INDUSTRIAL TRUST SER COM              252787106     1547    13255 SH       SOLE                    13255
DOW JONES INDUSTRIAL TRUST SER COM              252787106       55      473 SH       OTHER                     473
DOW CHEMCIAL CO                COM              260543103      406    10426 SH       SOLE                    10426
DOW CHEMCIAL CO                COM              260543103       11      300 SH       OTHER                     300
EXELON CORPORATION             COM              30161N101      494     8166 SH       SOLE                     8166
EXELON CORPORATION             COM              30161N101       15      255 SH       OTHER                     255
EXXON MOBIL CORPORATION        COM              30231G102     3602    53682 SH       SOLE                    52472              1210
EXXON MOBIL CORPORATION        COM              30231G102      180     2696 SH       OTHER                    2696
FIRST FEDERAL DOVER FINANCIAL  COM              30243C107      230    15150 SH       DEFINED                                   15150
FORTUNE BRANDS INC             COM              349631101     1539    20491 SH       SOLE                    19606               885
GANNETT CO INC COMMON          COM              364730101       28      506 SH       SOLE                      506
GANNETT CO INC COMMON          COM              364730101      794    13976 SH       OTHER                   13976
GENERAL ELECTRIC CO COMMON     COM              369604103     2610    73960 SH       SOLE                    73960
GENERAL ELECTRIC CO COMMON     COM              369604103      373    10581 SH       DEFINED                                   10581
GENERAL ELECTRIC CO COMMON     COM              369604103      194     5501 SH       OTHER                    5501
GOLDMAN SACHS GROUP            COM              38141G104      599     3545 SH       SOLE                     3545
HOME DEPOT                     COM              437076102      243     6717 SH       SOLE                     4787              1930
HUNTINGTON BANCSHARES          COM              446150104      903    37750 SH       SOLE                                      37750
HUNTINGTON BANCSHARES          COM              446150104       47     1994 SH       OTHER                    1994
ITT CORPORATION                COM              450911102      428     8365 SH       SOLE                     8365
ITT CORPORATION                COM              450911102       20      400 SH       OTHER                     400
INTEL CORP                     COM              458140100      515    25078 SH       SOLE                    25078
ISHARES COMEX GOLD             COM              464285105      692    11629 SH       SOLE                    11629
ISHARES COMEX GOLD             COM              464285105       21      360 SH       OTHER                     360
ISHARES MSCI PACIFIC EX-JAPAN  COM              464286665      512     4620 SH       SOLE                     4620
ISHARES MSCI PACIFIC EX-JAPAN  COM              464286665       22      200 SH       OTHER                     200
ISHARES DJ SELECT DIV          COM              464287168     2089    31447 SH       SOLE                    31447
ISHARES DJ SELECT DIV          COM              464287168      109     1648 SH       OTHER                    1148               500
I SHARES S & P 500 INDEX       COM              464287200     2408    18005 SH       SOLE                    18005
I SHARES S & P 500 INDEX       COM              464287200      387     2900 SH       OTHER                    2900
ISHARES LEHMAN AGGREGATE FUND  COM              464287226      454     4535 SH       SOLE                     4535
ISHARES MSCI EMERGING MARKET   COM              464287234      478     4945 SH       SOLE                     4945
ISHARES MSCI EMERGING MARKET   COM              464287234       33      350 SH       OTHER                     350
I SHARES S&P 500 BARRA GROWTH  COM              464287309     2445    39629 SH       SOLE                    39629
I SHARES S&P 500 BARRA GROWTH  COM              464287309        5       85 SH       OTHER                      85
ISHARES GOLDMAN SACHS NATURAL  COM              464287374      608     6543 SH       SOLE                     6543
I SHARES S&P 500 BARRA VALUE   COM              464287408     2037    28374 SH       SOLE                    28374
I SHARES S&P 500 BARRA VALUE   COM              464287408      107     1495 SH       OTHER                     530               965
ISHARES MSCI EAFE INDEX FOREIG COM              464287465    11732   173172 SH       SOLE                   172752               420
ISHARES MSCI EAFE INDEX FOREIG COM              464287465      761    11235 SH       OTHER                   11235
ISHARES RUSSELL MIDCAP VALUE   COM              464287473      846     6215 SH       SOLE                     6215
ISHARES RUSSELL MIDCAP GROWTH  COM              464287481      388     4027 SH       SOLE                     4027
ISHARES RUSSELL MIDCAP         COM              464287499      620     6658 SH       SOLE                     6658
I SHARES S&P 400 MIDCAP        COM              464287507     2987    39596 SH       SOLE                    39201               395
I SHARES S&P 400 MIDCAP        COM              464287507      334     4435 SH       OTHER                    4435
I SHARES RUSSELL 1000 VALUE    COM              464287598     3878    50330 SH       SOLE                    50330
I SHARES RUSSELL 1000 VALUE    COM              464287598      102     1325 SH       OTHER                     795               530
I SHARES RUSSELL 1000 GROWTH   COM              464287614     3606    69199 SH       SOLE                    69199
I SHARES RUSSELL 1000 GROWTH   COM              464287614      179     3445 SH       OTHER                    2860               585
I SHARES RUSSELL 1000          COM              464287622     3543    49053 SH       SOLE                    49053
I SHARES RUSSELL 1000          COM              464287622      789    10925 SH       OTHER                   10925
I SHARES RUSSELL 2000          COM              464287655      376     5223 SH       SOLE                     5223
I SHARES S&P 400 MIDCAP VALUE  COM              464287705      957    12942 SH       SOLE                    12942
ISHARES DJ US TELECOM          COM              464287713      307    11115 SH       SOLE                    11115
ISHARES DJ US TELECOM          COM              464287713        7      287 SH       OTHER                     287
ISHARES DJ US TECHNOLOGY       COM              464287721      392     7647 SH       SOLE                     7647
ISHARES DJ US TECHNOLOGY       COM              464287721       15      308 SH       OTHER                     308
ISHARES DJ US REAL ESTATE      COM              464287739     1350    17499 SH       SOLE                    17499
ISHARES DJ US REAL ESTATE      COM              464287739       56      730 SH       OTHER                     190               540
ISHARES DJ US ENERGY SECTOR    COM              464287796      255     2755 SH       SOLE                     2755
ISHARES DJ US ENERGY SECTOR    COM              464287796        5       56 SH       OTHER                      56
I SHARES S&P 600 SMALL CAP     COM              464287804     1140    18605 SH       SOLE                    18285               320
ISHARES S&P EUROPE 350 INDEX F COM              464287861     1206    12490 SH       SOLE                    12490
ISHARES S&P EUROPE 350 INDEX F COM              464287861      201     2085 SH       OTHER                    1840               245
ISHARES KLD INDEX              COM              464288802      483     8620 SH       SOLE                     8620
JOHNSON & JOHNSON              COM              478160104      827    12736 SH       SOLE                    12736
JOHNSON & JOHNSON              COM              478160104       38      600 SH       OTHER                     600
MEDTRONIC INC                  COM              585055106      327     7045 SH       SOLE                     7045
MERRILL LYNCH                  COM              590188108      224     2865 SH       SOLE                     2865
MERRILL LYNCH                  COM              590188108       11      150 SH       OTHER                     150
MICROSOFT                      COM              594918104      672    24605 SH       SOLE                    24605
MICROSOFT                      COM              594918104       69     2540 SH       OTHER                    2540
NOVARTIS AG                    COM              66987V109      423     7255 SH       SOLE                     7255
NOVARTIS AG                    COM              66987V109       12      210 SH       OTHER                     210
ORACLE CORPORATION             COM              68389X105      521    29412 SH       SOLE                    29412
ORACLE CORPORATION             COM              68389X105        8      500 SH       OTHER                     500
PEABODY ENERGY CORP            COM              704549104      205     5600 SH       SOLE                     5600
PEOPLES BANCORP INC.           COM              709789101     8189   280152 SH       SOLE                   231337    690756
PEOPLES BANCORP INC.           COM              709789101    25449   870657 SH       OTHER                  179901     48815
PEPSICO                        COM              713448108      769    11798 SH       SOLE                    11798
PEPSICO                        COM              713448108       44      675 SH       OTHER                     675
PFIZER INC COMMON              COM              717081103      195     6884 SH       SOLE                     6884
PFIZER INC COMMON              COM              717081103       26      932 SH       OTHER                     932
POWERSHARES WILDERHILL CLEAN E COM              73935X500      178    10600 SH       SOLE                    10600
POWERSHARES WATER RESOURCES PT COM              73935X575      271    16050 SH       SOLE                    16050
PRICE T ROWE GROUP INC         COM              74144T108      280     5870 SH       SOLE                     5870
PROCTER & GAMBLE COMPANY COMMO COM              742718109     1504    24267 SH       SOLE                    24267
PROCTER & GAMBLE COMPANY COMMO COM              742718109       70     1140 SH       OTHER                    1140
ROCKY BRANDS INC               COM              774515100     2115   176729 SH       OTHER                   23005            153724
RYDEX S&P 500 EQUAL-WEIGHT EFT COM              78355W106     3570    80384 SH       SOLE                    80384
RYDEX S&P 500 EQUAL-WEIGHT EFT COM              78355W106      277     6236 SH       OTHER                    6236
S & P 500 DEPOSITARY RECEIPT S COM              78462F103     5373    40225 SH       SOLE                    40225
S & P 500 DEPOSITARY RECEIPT S COM              78462F103      125      940 SH       OTHER                     940
SIMON PPTY GROUP INC NEW       COM              828806109      372     4112 SH       SOLE                     4112
SIMON PPTY GROUP INC NEW       COM              828806109       45      504 SH       OTHER                     504
STAPLES INC                    COM              855030102      237     9744 SH       SOLE                     9744
TARGET CORPORATION             COM              87612E106      776    14049 SH       SOLE                    13154               895
TARGET CORPORATION             COM              87612E106       23      425 SH       OTHER                     425
3M COMPANY                     COM              88579Y101      326     4390 SH       SOLE                     4390
3M COMPANY                     COM              88579Y101       14      200 SH       OTHER                     200
US BANCORP DEL                 COM              902973304      302     9105 SH       SOLE                     9105
UNITED BANKSHARES INC          COM              909907107     1217    32700 SH       SOLE                    32700
UNITED TECHNOLOGIES INC        COM              913017109     1183    18685 SH       SOLE                    17440              1245
UNITED TECHNOLOGIES INC        COM              913017109       23      370 SH       OTHER                     370
VERIZON COMMUNICATIONS         COM              92343V104      401    10817 SH       SOLE                    10817
VERIZON COMMUNICATIONS         COM              92343V104       25      676 SH       OTHER                     676
WACHOVIA CORP                  COM              929903102      431     7735 SH       SOLE                     7735
WALGREEN CO COMMON             COM              931422109      947    21355 SH       SOLE                    21355
WALGREEN CO COMMON             COM              931422109       67     1515 SH       OTHER                    1515
WELLS FARGO AND COMPANY        COM              949746101      715    19770 SH       SOLE                    17180              2590
WESBANCO                       COM              950810101      204     6991 SH       SOLE                     6991
WESBANCO                       COM              950810101       87     2985 SH       OTHER                    1425              1560
WYETH COMM                     COM              983024100     2894    56940 SH       SOLE                    56940
WYETH COMM                     COM              983024100      152     3000 SH       OTHER                    3000
ACCENTURE LTD CLASS A          COM              G1150G111      520    16425 SH       SOLE                    13855              2570
ACCENTURE LTD CLASS A          COM              G1150G111       15      500 SH       OTHER                     500