Correspondence 0001104659-24-037841 from ACNB CORP (ACNB) (CIK 0000715579) (ACNB)
ACNB CORP (ACNB) (CIK 0000715579)
Date: March 22, 2024 · CIK: 0000715579 · Accession: 0001104659-24-037841
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File numbers found in text: 333-277926
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CORRESP
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ACNB
Corporation
16 Lincoln Square
Gettysburg, Pennsylvania 17325
March 22, 2024
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Aisha Adegbuyi
Re: Request
for Acceleration of Effectiveness
ACNB Corporation
Registration Statement on Form S-3
File No. 333-277926
To Whom It May Concern:
Pursuant to Rule 461 promulgated under the
Securities Act of 1933, as amended, ACNB Corporation (the “Company”) hereby requests that the effective date of the Company’s
above-referenced Registration Statement on Form S-3 be accelerated so that it will become effective at 4:00 PM, Eastern Time, on
Tuesday, March 26, 2024, or as soon as practicable thereafter.
Please
contact our counsel, Erik Gerhard, Bybel Rutledge LLP at 717-731-8302 or gerhard@bybelrutledge.com,
should you have any questions with respect to this request and to confirm effectiveness of the Registration Statement.
Yours truly,
ACNB Corporation
By:
/s/ James P. Helt
James P. Helt
President & Chief Executive Officer