Correspondence 0001104659-24-038326 from ACNB CORP (ACNB) (CIK 0000715579) (ACNB)
ACNB CORP (ACNB) (CIK 0000715579)
Date: March 25, 2024 · CIK: 0000715579 · Accession: 0001104659-24-038326
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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 25, 2024
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Aisha Adegbuyi
Re:
Withdraw of Request for Acceleration of Effectiveness
ACNB Corporation
Registration Statement on Form S-3
File No. 333-277926
To Whom It May Concern:
ACNB Corporation (the “Company”) hereby
withdraws the request for acceleration of the Company’s above-referenced Registration Statement.
Reference is made to our letter filed as correspondence
via EDGAR on March 22, 2024 in which we requested acceleration.
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.
Yours truly,
ACNB Corporation
By:
/s/ James P. Helt
James P. Helt
President & Chief Executive Officer