SEC Comment Letter for FARMERS NATIONAL BANC (FMNB) — Nov 7, 2019
FARMERS NATIONAL BANC CORP /OH/ (FMNB) (CIK 0000709337)
Date: Nov. 7, 2019 · CIK: 0000709337 · Accession: 0000000000-19-015308
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File numbers found in text: 333-234339
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November 6, 2019
Kevin Helmick
President and Chief Executive Officer
Farmers National Banc Corp.
20 South Broad Street
Canfield, OH 44406
Re:Farmers National Banc Corp.
Registration Statement on Form S-4
Filed October 25, 2019
File No. 333-234339
Dear Mr. Helmick:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact David Lin, Staff Attorney, at (202) 551-3552 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance