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SEC Company Response from FARMERS NATIONAL BANC (FMNB) — Dec 11, 2025

FARMERS NATIONAL BANC CORP /OH/
Date: Dec. 11, 2025 · CIK: 0000709337 · Accession: 0001193125-25-316211

Offering / Registration Process

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File numbers found in text: 333-291742

Date
December 11, 2025
Author
/s/ Kevin J. Helmick
Form
CORRESP
Company
FARMERS NATIONAL BANC CORP /OH/

Letter

VIA EDGAR December 11, 2025 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attention: Aisha Adegbuyi Re: Farmers National Banc Corp. Registration Statement on Form S-4 Filed November 24, 2025 As amended on November 25, 2025 and on December 11, 2025 File No. 333-291742 Request for Acceleration of Effective Date Dear Ms. Adegbuyi: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Farmers National Banc Corp. (the “Registrant”) hereby requests that the effective date of the Registrant’s above-referenced Registration Statement on Form S-4, as amended (the “Registration Statement”), be accelerated so that the Registration Statement will be declared effective at 5:00 p.m. Eastern Time on Monday, December 15, 2025, or as soon as practicable thereafter. Please contact J. Bret Treier of Vorys, Sater, Seymour and Pease LLP at (330) 208-1015 or jbtreier@vorys.com with any questions you may have concerning this request. In addition, please notify Mr. Treier when this request for acceleration has been granted.

Sincerely,
FARMERS NATIONAL BANC CORP.

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CORRESP
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 CORRESP

 VIA EDGAR
 December 11, 2025
 United States Securities and Exchange Commission Division of
Corporation Finance 100 F Street, NE Washington, D.C.
20549 Attention: Aisha Adegbuyi
 Re:   Farmers National Banc Corp.
     Registration Statement on Form S-4
     Filed November 24, 2025
     As amended on November 25, 2025 and on December 11, 2025
     File No. 333-291742
     Request for Acceleration of Effective Date
 Dear Ms. Adegbuyi:
 Pursuant to Rule 461 under the Securities Act of
1933, as amended, Farmers National Banc Corp. (the “Registrant”) hereby requests that the effective date of the Registrant’s above-referenced Registration Statement on Form S-4, as
amended (the “Registration Statement”), be accelerated so that the Registration Statement will be declared effective at 5:00 p.m. Eastern Time on Monday, December 15, 2025, or as soon as practicable thereafter.
 Please contact J. Bret Treier of
Vorys, Sater, Seymour and Pease LLP at (330) 208-1015 or jbtreier@vorys.com with any questions you may have concerning this request. In addition, please notify Mr. Treier when this request for
acceleration has been granted.

 Sincerely,

 FARMERS NATIONAL BANC CORP.

 /s/ Kevin J. Helmick

 Kevin J. Helmick, President and Chief Executive Officer
 cc: J. Bret Treier, Esq., Vorys, Sater, Seymour and Pease LLP