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

                              FORM 13F

                        FORM 13F COVER PAGE

Report for the Calendar Year or Quarter Ended: 03/31/07

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:     140

Form 13F Information Table Entry Total:     $125,802



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      928    23549 SH       SOLE                    23549
AT&T CORP                      COM              00206R102        8      207 SH       OTHER                     207
ABBOTT LABORATORIES            COM              002824100      777    13935 SH       SOLE                    12135              1800
ABBOTT LABORATORIES            COM              002824100       90     1630 SH       OTHER                    1630
AMERICAN INTL GROUP INC        COM              026874107      557     8290 SH       SOLE                     8290
AMERICAN INTL GROUP INC        COM              026874107       18      280 SH       OTHER                     280
BP AMOCO PLC SPONS ADR         COM              055622104     1068    16502 SH       SOLE                    15252              1250
BP AMOCO PLC SPONS ADR         COM              055622104      384     5935 SH       OTHER                    5935
BANK OF AMERICA                COM              060505104     1472    28853 SH       SOLE                    27753              1100
BANK OF AMERICA                COM              060505104       68     1350 SH       OTHER                    1350
BEMIS COMPANY                  COM              081437105      292     8760 SH       SOLE                     7130              1630
BEMIS COMPANY                  COM              081437105       11      335 SH       OTHER                     335
CVS/CAREMARK CORP              COM              126650100      221     6485 SH       SOLE                     5100              1385
CAMCO FINANCIAL CORP           COM              132618109      635    49460 SH       SOLE                    49460
CHEVRON CORPORATION            COM              166764100     1874    25346 SH       SOLE                    25346
CHEVRON CORPORATION            COM              166764100      403     5450 SH       OTHER                    5450
CISCO SYSTEMS                  COM              17275R102      577    22635 SH       SOLE                    22635
CISCO SYSTEMS                  COM              17275R102       81     3205 SH       OTHER                    3205
COCA COLA                      COM              191216100      238     4960 SH       SOLE                     4960
COCA COLA                      COM              191216100       54     1140 SH       OTHER                    1140
COGNIZANT TECHNOLOGY SOLUTIONS COM              192446102      372     4215 SH       SOLE                     4215
COGNIZANT TECHNOLOGY SOLUTIONS COM              192446102       14      160 SH       OTHER                     160
COLGATE PALMOLIVE              COM              194162103      447     6695 SH       SOLE                     6695
COLGATE PALMOLIVE              COM              194162103       12      180 SH       OTHER                     180
DANAHER CORP                   COM              235851102      506     7090 SH       SOLE                     6025              1065
DANAHER CORP                   COM              235851102       45      640 SH       OTHER                     640
DOW JONES INDUSTRIAL TRUST SER COM              252787106     1360    11005 SH       SOLE                    10775               230
DOW CHEMICAL CO                COM              260543103      440     9601 SH       SOLE                     9601
DOW CHEMICAL CO                COM              260543103       13      300 SH       OTHER                     300
EXELON CORPORATION             COM              30161N101      535     7791 SH       SOLE                     7791
EXELON CORPORATION             COM              30161N101       17      255 SH       OTHER                     255
EXXON MOBIL CORPORATION        COM              30231G102     3362    44570 SH       SOLE                    40890              3680
EXXON MOBIL CORPORATION        COM              30231G102       94     1253 SH       OTHER                    1253
FIRST FEDERAL DOVER FINANCIAL  COM              30243C107      248    15150 SH       DEFINED                                   15150
FIFTH THIRD BANCORP            COM              316773100      378     9777 SH       SOLE                     9777
FORTUNE BRANDS INC             COM              349631101     1643    20846 SH       SOLE                    19961               885
GENERAL ELECTRIC CO COMMON     COM              369604103     2426    68627 SH       SOLE                    66727              1900
GENERAL ELECTRIC CO COMMON     COM              369604103      374    10581 SH       DEFINED                                   10581
GENERAL ELECTRIC CO COMMON     COM              369604103      184     5225 SH       OTHER                    5225
GLAXO SMITHKLINE PLC ADR       COM              37733W105      203     3685 SH       SOLE                     2955               730
GLAXO SMITHKLINE PLC ADR       COM              37733W105       24      450 SH       OTHER                     450
GOLDMAN SACHS GROUP            COM              38141G104      511     2475 SH       SOLE                     2475
HUNTINGTON BANCSHARES          COM              446150104      732    33515 SH       SOLE                                      33515
HUNTINGTON BANCSHARES          COM              446150104       35     1641 SH       OTHER                    1641
ITT CORPORATION                COM              450911102      379     6285 SH       SOLE                     6285
ITT CORPORATION                COM              450911102       24      400 SH       OTHER                     400
INTEL CORP                     COM              458140100      303    15864 SH       SOLE                    15864
ISHARES S & P 100 INDEX FUND   COM              464287101     1740    26731 SH       SOLE                    26731
ISHARES S & P 100 INDEX FUND   COM              464287101      184     2827 SH       OTHER                    2827
ISHARES DJ SELECT DIV          COM              464287168     1911    26747 SH       SOLE                    26747
ISHARES DJ SELECT DIV          COM              464287168      152     2134 SH       OTHER                    1874               260
ISHARES S & P 500 INDEX        COM              464287200     1376     9673 SH       SOLE                     9673
ISHARES S & P 500 INDEX        COM              464287200      412     2900 SH       OTHER                    2900
ISHARES LEHMAN AGGREGATE FUND  COM              464287226      633     6321 SH       SOLE                     6321
ISHARES MSCI EMERGING MARKET   COM              464287234      474     4076 SH       SOLE                     4076
ISHARES MSCI EMERGING MARKET   COM              464287234       26      225 SH       OTHER                     225
ISHARES S & P 500 BARRA GROWTH COM              464287309     1881    29117 SH       SOLE                    29117
ISHARES S & P 500 BARRA GROWTH COM              464287309        1       30 SH       OTHER                      30
ISHARES GOLDMAN SACHS NATURAL  COM              464287374      470     4480 SH       SOLE                     4480
ISHARES S & P 500 BARRA VALUE  COM              464287408     1261    16250 SH       SOLE                    16250
ISHARES S & P 500 BARRA VALUE  COM              464287408       38      490 SH       OTHER                     490
ISHARES MSCI EAFE INDEX FOREIG COM              464287465    12034   157804 SH       SOLE                   156774              1030
ISHARES MSCI EAFE INDEX FOREIG COM              464287465      943    12377 SH       OTHER                   11647               730
ISHARES RUSSELL MIDCAP VALUE   COM              464287473      262     1714 SH       SOLE                     1714
ISHARES RUSSELL MIDCAP GROWTH  COM              464287481     1033     9647 SH       SOLE                     9647
ISHARES RUSSELL MIDCAP         COM              464287499      474     4557 SH       SOLE                     4557
ISHARES RUSSELL MIDCAP         COM              464287499       44      428 SH       OTHER                     428
ISHARES S & P 400 MIDCAP       COM              464287507     2873    33964 SH       SOLE                    33329               635
ISHARES S & P 400 MIDCAP       COM              464287507      372     4407 SH       OTHER                    4407
ISHARES RUSSELL 1000 VALUE     COM              464287598     3334    40110 SH       SOLE                    39840               270
ISHARES RUSSELL 1000 VALUE     COM              464287598       78      940 SH       OTHER                     625               315
ISHARES RUSSELL 1000 GROWTH    COM              464287614     3301    59326 SH       SOLE                    59076               250
ISHARES RUSSELL 1000 GROWTH    COM              464287614      185     3335 SH       OTHER                    2860               475
ISHARES RUSSELL 1000           COM              464287622     3248    41962 SH       SOLE                    41962
ISHARES RUSSELL 1000           COM              464287622      931    12035 SH       OTHER                   11360               675
ISHARES S & P 400 MIDCAP VALUE COM              464287705      975    11677 SH       SOLE                    11677
ISHARES DJ US TELECOM          COM              464287713      358    11515 SH       SOLE                    11515
ISHARES DJ US TELECOM          COM              464287713        6      200 SH       OTHER                     200
ISHARES DJ US TECHNOLOGY       COM              464287721      261     4851 SH       SOLE                     4851
ISHARES DJ US TECHNOLOGY       COM              464287721        8      160 SH       OTHER                     160
ISHARES DJ US REAL ESTATE      COM              464287739     1360    15956 SH       SOLE                    15956
ISHARES DJ US REAL ESTATE      COM              464287739       24      290 SH       OTHER                     190               100
ISHARES DJ US ENERGY SECTOR    COM              464287796      319     3065 SH       SOLE                     3065
ISHARES S & P 600 SMALL CAP    COM              464287804     1358    20000 SH       SOLE                    19680               320
ISHARES S&P EUROPE 350 INDEX F COM              464287861     1535    14173 SH       SOLE                    14173
ISHARES S&P EUROPE 350 INDEX F COM              464287861      169     1569 SH       OTHER                    1479                90
ISHARES KLD INDEX              COM              464288802      545     9323 SH       SOLE                     9323
JOHNSON & JOHNSON              COM              478160104      702    11660 SH       SOLE                    11660
JOHNSON & JOHNSON              COM              478160104       36      600 SH       OTHER                     600
MCDONALDS CORP                 COM              580135101      250     5570 SH       SOLE                     5570
MCDONALDS CORP                 COM              580135101       21      480 SH       OTHER                     480
MEDTRONIC INC                  COM              585055106      361     7365 SH       SOLE                     7365
MERRILL LYNCH                  COM              590188108      242     2965 SH       SOLE                     2965
MERRILL LYNCH                  COM              590188108       12      150 SH       OTHER                     150
MICROSOFT                      COM              594918104      554    19880 SH       SOLE                    19880
MICROSOFT                      COM              594918104       62     2240 SH       OTHER                    2240
MID CAP SPDR TR UNIT SERIES 1  COM              595635103      207     1345 SH       SOLE                     1345
NOVARTIS AG                    COM              66987V109      482     8825 SH       SOLE                     8825
NOVARTIS AG                    COM              66987V109       11      210 SH       OTHER                     210
NUVEEN MUNICIPAL MARKET OPPORT COM              67062W103      171    11300 SH       SOLE                    11300
NUVEEN OHIO DIVID ADVANTAGE FD COM              67071V104      211    14166 SH       SOLE                    14166
ORACLE CORPORATION             COM              68389X105      433    23927 SH       SOLE                    23927
ORACLE CORPORATION             COM              68389X105       18     1025 SH       OTHER                    1025
PEABODY ENERGY CORP            COM              704549104      225     5600 SH       SOLE                     5600
PEOPLES BANCORP INC.           COM              709789101     6642   251503 SH       SOLE                   197229    616204
PEOPLES BANCORP INC.           COM              709789101    20693   783513 SH       OTHER                  167309     54274
PEPSICO                        COM              713448108      669    10538 SH       SOLE                    10538
PEPSICO                        COM              713448108       42      675 SH       OTHER                     675
PROCTER & GAMBLE COMPANY COMMO COM              742718109     1344    21290 SH       SOLE                    21290
PROCTER & GAMBLE COMPANY COMMO COM              742718109       72     1140 SH       OTHER                    1140
ROCKY BRANDS INC               COM              774515100     2014   176729 SH       OTHER                   23005            153724
RYDEX S&P 500 EQUAL-WEIGHT EFT COM              78355W106     2944    60652 SH       SOLE                    60652
RYDEX S&P 500 EQUAL-WEIGHT EFT COM              78355W106      242     4996 SH       OTHER                    4996
S & P 500 DEPOSITARY RECEIPT S COM              78462F103     5638    39710 SH       SOLE                    39710
S & P 500 DEPOSITARY RECEIPT S COM              78462F103      113      800 SH       OTHER                     800
SIMON PPTY GROUP INC NEW       COM              828806109      479     4312 SH       SOLE                     4312
SIMON PPTY GROUP INC NEW       COM              828806109       56      504 SH       OTHER                     504
STAPLES INC                    COM              855030102      258     9994 SH       SOLE                     9994
TARGET CORPORATION             COM              87612E106      794    13408 SH       SOLE                    12513               895
TARGET CORPORATION             COM              87612E106       25      425 SH       OTHER                     425
3M COMPANY                     COM              88579Y101      314     4120 SH       SOLE                     2820              1300
3M COMPANY                     COM              88579Y101       15      200 SH       OTHER                     200
US BANCORP DEL                 COM              902973304      260     7435 SH       SOLE                     3140              4295
UNITED BANKSHARES INC          COM              909907107     1189    33948 SH       SOLE                    33948
UNITED TECH CORP               COM              913017109     1022    15730 SH       SOLE                    14485              1245
UNITED TECH CORP               COM              913017109       24      370 SH       OTHER                     370
VERIZON COMMUNICATIONS         COM              92343V104      398    10517 SH       SOLE                    10517
VERIZON COMMUNICATIONS         COM              92343V104       25      676 SH       OTHER                     676
WACHOVIA CORP                  COM              929903102      389     7075 SH       SOLE                     7075
WALGREEN CO COMMON             COM              931422109      498    10870 SH       SOLE                     4870              6000
WALGREEN CO COMMON             COM              931422109       44      960 SH       OTHER                     960
WELLS FARGO & CO               COM              949746101      545    15845 SH       SOLE                    13955              1890
WESBANCO                       COM              950810101      191     6191 SH       SOLE                     6191
WESBANCO                       COM              950810101       45     1460 SH       OTHER                                      1460
WM WRIGLEY JR COMPANY          COM              982526105      380     7480 SH       SOLE                     7480
WM WRIGLEY JR COMPANY          COM              982526105       20      400 SH       OTHER                     400
WYETH COMM                     COM              983024100     2628    52540 SH       SOLE                    52540
WYETH COMM                     COM              983024100      150     3000 SH       OTHER                    3000
ACCENTURE LTD CLASS A          COM              G1150G111      597    15500 SH       SOLE                    13630              1870
ACCENTURE LTD CLASS A          COM              G1150G111       19      500 SH       OTHER                     500