SEC Comment Letter for FARMERS NATIONAL BANC (FMNB) — May 5, 2015
FARMERS NATIONAL BANC CORP /OH/ (FMNB) (CIK 0000709337)
Date: May 5, 2015 · CIK: 0000709337 · Accession: 0000000000-15-024716
AI Filing Summary & Sentiment
Reasoning
Letter
May 5, 2015 Via E -mail Kevin J. Helmick President and CEO Farmers National Banc Corp. 20 South Broad Street Canfield, OH 44406
Re: Farmers National Banc Corp. Form 10 -K for Fiscal Year Ended December 31, 2014 Filed February 27, 2015 File No. 001 -35296
Dear Helmick :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kathryn McHale
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May 5, 2015 Via E -mail Kevin J. Helmick President and CEO Farmers National Banc Corp. 20 South Broad Street Canfield, OH 44406 Re: Farmers National Banc Corp. Form 10 -K for Fiscal Year Ended December 31, 2014 Filed February 27, 2015 File No. 001 -35296 Dear Helmick : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kathryn McHale Kathryn McHale Senior Staff Attorney cc: J. Bret Treier, Esq.