Correspondence 0001104659-24-043072 from ACNB CORP (ACNB) (CIK 0000715579) (ACNB)
ACNB CORP (ACNB) (CIK 0000715579)
Date: April 3, 2024 · CIK: 0000715579 · Accession: 0001104659-24-043072
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File numbers found in text: 333-277926
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CORRESP 1 filename1.htm ACNB Corporation 16 Lincoln Square Gettysburg, Pennsylvania 17325 April 3, 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 Friday, April 5, 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