SEC Company Response from FARMERS NATIONAL BANC (FMNB) — Dec 20, 2010

FARMERS NATIONAL BANC CORP /OH/ (FMNB) (CIK 0000709337)
Date: Dec. 20, 2010 · CIK: 0000709337 · Accession: 0000950123-10-114838

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File numbers found in text: 333-167177

Date

December 20, 2010

Author

SANDLER O’NEILL + PARTNERS, L.P.

Form

CORRESP

Company

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

Letter

Re:

December 20, 2010

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attn: Mr. Justin Dobbie

Farmers National Banc Corp.

Registration Statement on Form S-1

(Commission File No. 333-)

The undersigned, as selling agent for certain transactions contemplated by the proposed public offering of common shares, no par value, of the above-captioned registrant (the “Shares”), hereby joins in the request of Farmers National Banc Corp. that the effectiveness of the Registration Statement on Form S-l relating to such Shares (Registration No. 333-167177) be accelerated so that the Registration Statement will become effective at 3:30 p.m. on Monday, December 20, 2010, or as soon thereafter as practicable.

Very truly yours,
SANDLER O’NEILL + PARTNERS, L.P.,

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CORRESP
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corresp

December 20, 2010

    U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

    Attn: Mr. Justin Dobbie

              Re:

    Farmers National Banc Corp.

Registration Statement on Form S-1

(Commission File No. 333-)

               The undersigned, as selling agent for certain transactions contemplated by the proposed public
offering of common shares, no par value, of the above-captioned registrant (the “Shares”), hereby
joins in the request of Farmers National Banc Corp. that the effectiveness of the Registration
Statement on Form S-l relating to such Shares (Registration No. 333-167177) be accelerated so that
the Registration Statement will become effective at 3:30 p.m. on Monday, December 20, 2010, or as
soon thereafter as practicable.

    Very truly yours,

    SANDLER O’NEILL + PARTNERS, L.P.,

    By:

    Sandler O’Neill + Partners Corp.,

the sole general partner

    By:

    /s/ Jennifer Docherty

    Name:

    Jennifer Docherty

    Title:

    Authorized Signatory

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