SEC Comment Letter for FARMERS NATIONAL BANC (FMNB) — Sep 3, 2009

FARMERS NATIONAL BANC CORP /OH/ (FMNB) (CIK 0000709337)
Date: Sept. 3, 2009 · CIK: 0000709337 · Accession: 0000000000-09-048831

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File numbers found in text: 000-12055

Date

September 3, 2009

Author

Christian Windsor

Form

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Company

FARMERS NATIONAL BANC CORP /OH/ (FMNB) (CIK 0000709337)

Letter

DIVISION OF CORPORATION FINANCE UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 September 3, 2009 By U.S. Mail and Facsimile to: (330) 533-0451 Carl D. Culp Executive Vice President and Chief Financial Officer Farmers National Banc Corp. 20 South Broad Street Canfield, OH 44406

Re: Farmers National Banc Corp. Form 10-K for the Fiscal Year Ended December 31, 2008 Form 10-Q for the Quarterly Period Ended March 31, 2009 Form 10-Q for the Quarterly Period Ended June 30, 2009 File No. 000-12055

Dear Mr. Culp:

We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. Sincerely,

Christian Windsor Special Counsel

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DIVISION OF
CORPORATION FINANCE   UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

   September 3, 2009

 By U.S. Mail and Facsimile to: (330) 533-0451

Carl D. Culp Executive Vice President and Chief Financial Officer Farmers National Banc Corp. 20 South Broad Street Canfield, OH  44406

Re: Farmers National Banc Corp.
 Form 10-K for the Fiscal Year Ended December 31, 2008  Form 10-Q for the Quarterly Period Ended March 31, 2009  Form 10-Q for the Quarterly Period Ended June 30, 2009  File No. 000-12055

Dear Mr. Culp:

We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
Sincerely,

Christian Windsor Special Counsel

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