SEC Comment Letter 0000000000-24-003126 to ACNB CORP (ACNB) (CIK 0000715579) (ACNB)
ACNB CORP (ACNB) (CIK 0000715579)
Date: March 21, 2024 · CIK: 0000715579 · Accession: 0000000000-24-003126
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File numbers found in text: 333-277926
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United States securities and exchange commission logo
March 21, 2024
James P. Helt
President and CEO
ACNB Corporation
16 Lincoln Square
Gettysburg, PA 17325
Re:ACNB Corporation
Registration Statement on Form S-3
Filed March 14, 2024
File No. 333-277926
Dear James P. Helt:
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 Aisha Adegbuyi at 202-551-8754 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Erik Gerhard, Esq.