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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

AI Filing Summary & Sentiment

File numbers found in text: 333-280378

Date
June 28, 2024
Author
Office of Finance
Form
UPLOAD
Company
FIRST NATIONAL CORP /VA/ (FXNC) (CIK 0000719402)

Letter

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

Show Raw Text
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