Located in Odell, the First Commercial Bank was built in 1885 of coursed ashlar, and locally quarried limestone. A cornice of pressed metal crowns the top of the one-story building. The First Commercial Bank building is significant under Criterion A for activities important to the community's commerce and economy during Odell's earliest period of settlement, growth, and development. Under Criterion B, the property is significant for its association with James D. Myers, who was instrumental in the founding of the village of Odell. Through his banking business he contributed to the town's development during its first decade of the 1880s, the period of its greatest building and growth.
