SEC Comment Letter 0000000000-24-007349 to FIRST NATIONAL CORP /VA/ (FXNC) (CIK 0000719402) (FXNC)
FIRST NATIONAL CORP /VA/ (FXNC) (CIK 0000719402)
Date: June 28, 2024 · CIK: 0000719402 · Accession: 0000000000-24-007349
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File numbers found in text: 333-280378
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United States securities and exchange commission logo
June 28, 2024
Shane Bell
Chief Financial Officer
First National Corporation
112 West King Street
Strasburg, Virginia 22657
Re:First National Corporation
Registration Statement on Form S-4
Filed June 21, 2024
File No. 333-280378
Dear Shane Bell:
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 Robert Arzonetti at 202-551-8819 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Benjamin A. Barnhill