Correspondence 0001140361-24-032521 from FIRST NATIONAL CORP /VA/ (FXNC) (CIK 0000719402) (FXNC)

FIRST NATIONAL CORP /VA/ (FXNC) (CIK 0000719402)
Date: July 5, 2024 · CIK: 0000719402 · Accession: 0001140361-24-032521

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Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 333-280378

Date

July 5, 2024

Author

Form

CORRESP

Company

FIRST NATIONAL CORP /VA/ (FXNC) (CIK 0000719402)

Letter

First National Corporation

112 West King Street

Strasburg, VA 22657

July 5, 2024

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attention:

Robert Arzonetti

Division of Corporation Finance

Re:

First National Corporation (the “Registrant”)

Registration Statement on Form S-4 (File No. 333-280378)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933 (the “Securities Act”), the Registrant hereby requests that the effective date for the above-referenced Registration Statement be accelerated so that it will be declared effective under the Securities Act at 4:00 p.m., Eastern Time, on Monday, July 8, 2024, or as soon thereafter as possible.

The Staff should feel free to contact Ben Barnhill of Nelson Mullins Riley & Scarborough LLP, the Registrant’s legal counsel, at (864) 373-2246 with any questions or comments.

Sincerely,
First National Corporation

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CORRESP
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filename1.htm

    First National Corporation

    112 West King Street

    Strasburg, VA 22657

    July 5, 2024

    U.S. Securities and Exchange Commission

    Division of Corporation Finance

    100 F. Street, N.E.

    Washington, D.C.  20549

            Attention:

            Robert Arzonetti

            Division of Corporation Finance

            Re:

            First National Corporation (the “Registrant”)

            Registration Statement on Form S-4 (File No. 333-280378)

    Ladies and Gentlemen:

    Pursuant to Rule 461 under the Securities Act of 1933 (the “Securities Act”), the Registrant hereby requests that the effective date for
      the above-referenced Registration Statement be accelerated so that it will be declared effective under the Securities Act at 4:00 p.m., Eastern Time, on Monday, July 8, 2024, or as soon thereafter as possible.

    The Staff should feel free to contact Ben Barnhill of Nelson Mullins Riley & Scarborough LLP, the Registrant’s legal counsel, at (864)
      373-2246 with any questions or comments.

            Sincerely,

            First National Corporation

            By:

            /s/ M. Shane Bell

            M. Shane Bell

            Chief Financial Officer

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