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

                              FORM 13F

                        FORM 13F COVER PAGE

Report for the Calendar Year or Quarter Ended: 06/30/07

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:      146

Form 13F Information Table Entry Total:      $138,018



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 CORP                      COM              00206R102      977    23549 SH       SOLE                    23549
AT&T CORP                      COM              00206R102        8      207 SH       OTHER                     207
ABBOTT LABORATORIES            COM              002824100      742    13870 SH       SOLE                    12070              1800
ABBOTT LABORATORIES            COM              002824100       83     1550 SH       OTHER                    1550
AMERICAN INTL GROUP INC        COM              026874107      575     8220 SH       SOLE                     8220
AMERICAN INTL GROUP INC        COM              026874107       14      200 SH       OTHER                     200
APPLE INC                      COM              037833100      231     1900 SH       SOLE                     1800               100
BP AMOCO PLC SPONS ADR         COM              055622104     1129    15653 SH       SOLE                    14403              1250
BP AMOCO PLC SPONS ADR         COM              055622104      428     5935 SH       OTHER                    5935
BANK OF AMERICA                COM              060505104     1326    27128 SH       SOLE                    26028              1100
BANK OF AMERICA                COM              060505104       56     1150 SH       OTHER                    1150
BEMIS COMPANY                  COM              081437105      274     8260 SH       SOLE                     6630              1630
BEMIS COMPANY                  COM              081437105       11      335 SH       OTHER                     335
CAMCO FINANCIAL CORP           COM              132618109      620    49635 SH       SOLE                    49635
CHEVRON CORPORATION            COM              166764100     2149    25513 SH       SOLE                    25513
CHEVRON CORPORATION            COM              166764100      400     4758 SH       OTHER                    4758
CISCO SYSTEMS                  COM              17275R102      617    22175 SH       SOLE                    22175
CISCO SYSTEMS                  COM              17275R102       89     3205 SH       OTHER                    3205
COCA COLA                      COM              191216100      280     5355 SH       SOLE                     5240               115
COCA COLA                      COM              191216100       59     1140 SH       OTHER                    1140
COGNIZANT TECHNOLOGY SOLUTIONS COM              192446102      229     3055 SH       SOLE                     3055
COGNIZANT TECHNOLOGY SOLUTIONS COM              192446102       12      160 SH       OTHER                     160
COLGATE PALMOLIVE              COM              194162103      427     6595 SH       SOLE                     6595
COLGATE PALMOLIVE              COM              194162103       11      180 SH       OTHER                     180
DANAHER CORP                   COM              235851102      476     6315 SH       SOLE                     5250              1065
DANAHER CORP                   COM              235851102       22      300 SH       OTHER                     300
DOW JONES INDUSTRIAL TRUST SER COM              252787106     1473    10980 SH       SOLE                    10750               230
DOW CHEMICAL CO                COM              260543103      424     9601 SH       SOLE                     9601
DOW CHEMICAL CO                COM              260543103       13      300 SH       OTHER                     300
DUPONT                         COM              263534109      129     2550 SH       SOLE                     1550              1000
DUPONT                         COM              263534109       74     1457 SH       OTHER                    1457
EXELON CORPORATION             COM              30161N101      589     8116 SH       SOLE                     8116
EXELON CORPORATION             COM              30161N101       18      255 SH       OTHER                     255
EXXON MOBIL CORPORATION        COM              30231G102     3662    43659 SH       SOLE                    39979              3680
EXXON MOBIL CORPORATION        COM              30231G102       98     1171 SH       OTHER                    1171
FIRST FEDERAL DOVER FINANCIAL  COM              30243C107      241    15150 SH       DEFINED                                   15150
FIFTH THIRD BANCORP            COM              316773100     3838    96523 SH       SOLE                    96523
FORTUNE BRANDS INC             COM              349631101     1479    17961 SH       SOLE                    17076               885
GENERAL ELECTRIC CO COMMON     COM              369604103     2513    65673 SH       SOLE                    63773              1900
GENERAL ELECTRIC CO COMMON     COM              369604103      370     9681 SH       DEFINED                                    9681
GENERAL ELECTRIC CO COMMON     COM              369604103      200     5225 SH       OTHER                    5225
GLAXO SMITHKLINE PLC ADR       COM              37733W105      192     3685 SH       SOLE                     2955               730
GLAXO SMITHKLINE PLC ADR       COM              37733W105       23      450 SH       OTHER                     450
GOLDMAN SACHS GROUP            COM              38141G104      512     2365 SH       SOLE                     2365
HUNTINGTON BANCSHARES          COM              446150104     1079    47493 SH       SOLE                    15978             31515
HUNTINGTON BANCSHARES          COM              446150104       37     1641 SH       OTHER                    1641
ITT CORPORATION                COM              450911102      480     7035 SH       SOLE                     7035
ITT CORPORATION                COM              450911102       13      200 SH       OTHER                     200
INTEL CORP                     COM              458140100      338    14264 SH       SOLE                    14264
IBM CORP                       COM              459200101      135     1283 SH       SOLE                     1223                60
IBM CORP                       COM              459200101      105     1000 SH       OTHER                    1000
ISHARES MSCI PACIFIC EX-JAPAN  COM              464286665      664     4538 SH       SOLE                     4438               100
ISHARES MSCI PACIFIC EX-JAPAN  COM              464286665       63      435 SH       OTHER                     435
ISHARES S & P 100 INDEX FUND   COM              464287101      891    12870 SH       SOLE                    12870
ISHARES S & P 100 INDEX FUND   COM              464287101      127     1845 SH       OTHER                    1845
ISHARES DJ SELECT DIV          COM              464287168     1175    16347 SH       SOLE                    16347
ISHARES DJ SELECT DIV          COM              464287168       34      480 SH       OTHER                     480
ISHARES S & P 500 INDEX        COM              464287200     1715    11396 SH       SOLE                    11396
ISHARES S & P 500 INDEX        COM              464287200      291     1940 SH       OTHER                    1940
ISHARES LEHMAN AGGREGATE FUND  COM              464287226      623     6339 SH       SOLE                     6339
ISHARES MSCI EMERGING MARKET   COM              464287234      459     3494 SH       SOLE                     3494
ISHARES MSCI EMERGING MARKET   COM              464287234       29      225 SH       OTHER                     225
ISHARES S & P 500 BARRA GROWTH COM              464287309     2062    30030 SH       SOLE                    30030
ISHARES S & P 500 BARRA GROWTH COM              464287309       30      450 SH       OTHER                     450
ISHARES GOLDMAN SACHS NATURAL  COM              464287374      541     4520 SH       SOLE                     4520
ISHARES GOLDMAN SACHS NATURAL  COM              464287374       11      100 SH       OTHER                     100
ISHARES S & P 500 BARRA VALUE  COM              464287408     1227    15024 SH       SOLE                    15024
ISHARES S & P 500 BARRA VALUE  COM              464287408        4       50 SH       OTHER                      50
ISHARES MSCI EAFE INDEX FOREIG COM              464287465    13642   168911 SH       SOLE                   166901              2010
ISHARES MSCI EAFE INDEX FOREIG COM              464287465      785     9727 SH       OTHER                    9727
ISHARES RUSSELL MIDCAP GROWTH  COM              464287481     1098     9647 SH       SOLE                     9647
ISHARES RUSSELL MIDCAP         COM              464287499      576     5295 SH       SOLE                     5295
ISHARES S & P 400 MIDCAP       COM              464287507     3178    35602 SH       SOLE                    34552              1050
ISHARES S & P 400 MIDCAP       COM              464287507      366     4107 SH       OTHER                    4107
ISHARES RUSSELL 1000 VALUE     COM              464287598     2973    34275 SH       SOLE                    33690               585
ISHARES RUSSELL 1000 GROWTH    COM              464287614     2975    50256 SH       SOLE                    49531               725
ISHARES RUSSELL 1000 GROWTH    COM              464287614       26      440 SH       OTHER                     440
ISHARES RUSSELL 1000           COM              464287622     4381    53664 SH       SOLE                    52929               735
ISHARES RUSSELL 1000           COM              464287622      735     9010 SH       OTHER                    9010
ISHARES S & P 400 MIDCAP VALUE COM              464287705      753     8697 SH       SOLE                     8697
ISHARES DJ US TELECOM          COM              464287713      394    11700 SH       SOLE                    11700
ISHARES DJ US TECHNOLOGY       COM              464287721      269     4524 SH       SOLE                     4524
ISHARES DJ US ENERGY SECTOR    COM              464287796      382     3190 SH       SOLE                     3190
ISHARES S & P 600 SMALL CAP    COM              464287804     1177    16568 SH       SOLE                    16248               320
ISHARES S&P EUROPE 350 INDEX F COM              464287861     1750    14969 SH       SOLE                    14879                90
ISHARES S&P EUROPE 350 INDEX F COM              464287861       97      833 SH       OTHER                     833
ISHARES KLD INDEX              COM              464288802      657    10501 SH       SOLE                    10501
JOHNSON & JOHNSON              COM              478160104      763    12385 SH       SOLE                    11610               775
JOHNSON & JOHNSON              COM              478160104       36      600 SH       OTHER                     600
JOHNSON CONTROLS INC           COM              478366107      211     1825 SH       SOLE                      890               935
MCDONALDS CORP                 COM              580135101      294     5810 SH       SOLE                     5810
MCDONALDS CORP                 COM              580135101       12      240 SH       OTHER                     240
MEDTRONIC INC                  COM              585055106      303     5845 SH       SOLE                     5845
MERRILL LYNCH                  COM              590188108      247     2965 SH       SOLE                     2965
MERRILL LYNCH                  COM              590188108       12      150 SH       OTHER                     150
MICROSOFT                      COM              594918104      588    19960 SH       SOLE                    19960
MICROSOFT                      COM              594918104       60     2060 SH       OTHER                    2060
NATIONAL-OILWELL VARCO INC     COM              637071101      284     2730 SH       SOLE                     2730
NATIONAL-OILWELL VARCO INC     COM              637071101       17      170 SH       OTHER                     170
NOVARTIS AG                    COM              66987V109      343     6125 SH       SOLE                     6125
NOVARTIS AG                    COM              66987V109       11      210 SH       OTHER                     210
NUVEEN MUNICIPAL MARKET OPPORT COM              67062W103      158    11300 SH       SOLE                    11300
NUVEEN OHIO DIVID ADVANTAGE FD COM              67071V104      213    14166 SH       SOLE                    14166
ORACLE CORPORATION             COM              68389X105      492    25002 SH       SOLE                    25002
ORACLE CORPORATION             COM              68389X105        9      500 SH       OTHER                     500
PANHANDLE ROYALTY CO.          COM              698477106      282    10000 SH       SOLE                    10000
PEABODY ENERGY CORP            COM              704549104      270     5600 SH       SOLE                     5600
PEOPLES BANCORP INC.           COM              709789101     6260   231244 SH       SOLE                   182429      48815
PEOPLES BANCORP INC.           COM              709789101    20921   772861 SH       OTHER                  167121     605740
PEPSICO                        COM              713448108      680    10488 SH       SOLE                    10488
PEPSICO                        COM              713448108       43      675 SH       OTHER                     675
POWERSHARES FTSE RAFI US1000   COM              73935X583     3473    55905 SH       SOLE                    55320               585
POWERSHARES FTSE RAFI US1000   COM              73935X583      192     3095 SH       OTHER                    3095
PRICE T ROWE GROUP INC         COM              74144T108      216     4170 SH       SOLE                     4170
PROCTER & GAMBLE COMPANY COMMO COM              742718109     1278    20900 SH       SOLE                    20900
PROCTER & GAMBLE COMPANY COMMO COM              742718109       63     1040 SH       OTHER                    1040
QUESTAR CORP                   COM              748356102      211     4000 SH       SOLE                     4000
ROCKY BRANDS INC               COM              774515100     3273   176729 SH       OTHER                   23005            153724
RYDEX S&P 500 EQUAL-WEIGHT EFT COM              78355W106     4566    89199 SH       SOLE                    89199
RYDEX S&P 500 EQUAL-WEIGHT EFT COM              78355W106      138     2704 SH       OTHER                    2704
S & P 500 DEPOSITARY RECEIPT S COM              78462F103     5962    39635 SH       SOLE                    39635
S & P 500 DEPOSITARY RECEIPT S COM              78462F103      120      800 SH       OTHER                     800
SIMON PPTY GROUP INC NEW       COM              828806109      403     4342 SH       SOLE                     4342
SIMON PPTY GROUP INC NEW       COM              828806109       34      374 SH       OTHER                     374
SKY FINANCIAL GROUP INC        COM              83080P103      200     7205 SH       DEFINED                                    7205
STAPLES INC                    COM              855030102      233     9819 SH       SOLE                     9819
TARGET CORPORATION             COM              87612E106      833    13108 SH       SOLE                    12213               895
TARGET CORPORATION             COM              87612E106       20      325 SH       OTHER                     325
3M COMPANY                     COM              88579Y101      357     4120 SH       SOLE                     2820              1300
3M COMPANY                     COM              88579Y101       17      200 SH       OTHER                     200
US BANCORP DEL                 COM              902973304      244     7435 SH       SOLE                     3140              4295
UNITED BANKSHARES INC          COM              909907107     1079    33948 SH       SOLE                    33948
UNITED TECH CORP               COM              913017109     1085    15310 SH       SOLE                    14065              1245
UNITED TECH CORP               COM              913017109       13      190 SH       OTHER                     190
VERIZON COMMUNICATIONS         COM              92343V104      434    10545 SH       SOLE                    10395               150
VERIZON COMMUNICATIONS         COM              92343V104       27      676 SH       OTHER                     676
WACHOVIA CORP                  COM              929903102      352     6875 SH       SOLE                     6875
WALGREEN CO COMMON             COM              931422109      453    10420 SH       SOLE                     4420              6000
WALGREEN CO COMMON             COM              931422109       41      960 SH       OTHER                     960
WELLS FARGO & CO               COM              949746101      525    14945 SH       SOLE                    13055              1890
WM WRIGLEY JR COMPANY          COM              982526105      466     8430 SH       SOLE                     8430
WM WRIGLEY JR COMPANY          COM              982526105       11      200 SH       OTHER                     200
WYETH COMM                     COM              983024100     2897    50540 SH       SOLE                    50540
WYETH COMM                     COM              983024100      172     3000 SH       OTHER                    3000
ACCENTURE LTD CLASS A          COM              G1150G111      660    15400 SH       SOLE                    13530              1870
ACCENTURE LTD CLASS A          COM              G1150G111       21      500 SH       OTHER                     500