Correspondence 0001104659-24-110794 from ACNB CORP (ACNB) (CIK 0000715579) (ACNB)
ACNB CORP (ACNB) (CIK 0000715579)
Date: Oct. 23, 2024 · CIK: 0000715579 · Accession: 0001104659-24-110794
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File numbers found in text: 333-282412
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CORRESP
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ACNB
Corporation
16 Lincoln Square
Gettysburg, Pennsylvania 17325
October 23, 2024
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Robert Arzonetti
Re: Request for Acceleration of Effectiveness
ACNB Corporation
Registration Statement on Form S-4
File No. 333-282412
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-4 be accelerated so that it will become effective at 3:00 PM, Eastern Time, on
Friday, October 25, 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