SEC Company Response from QNB (QNBC) — Jan 14, 2026
QNB CORP.
Date: Jan. 14, 2026 · CIK: 0000750558 · Accession: 0001193125-26-013028
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292253
Letter
QNB Corp. 15 North Third Street, P.O. Box 9005 Quakertown, Pennsylvania 18951-9005 January 14, 2026 VIA EDGAR Madeleine Joy Mateo U.S. Securities and Exchange Commission Division of Corporation Finance Office of Finance 100 F Street NE Washington, D.C. 20549 Registration Statement on Form S-4, As Amended on January 14, 2026 File No. 333-292253
Re: QNB Corp.
Dear Ms. Mateo: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, QNB Corp., a Pennsylvania corporation (the “Registrant”), hereby requests that the effectiveness under the Securities Act of 1933, as amended, of the above-captioned Registration Statement be accelerated to 4:00 PM, Eastern Time, on Friday, January 16, 2026, or as soon thereafter as practicable. Please contact David W. Swartz, Esq. of Stevens & Lee, P.C., counsel to the Registrant, at (610) 478-2184 with any questions you may have concerning this letter, or if you require any additional information. Please notify Mr. Swartz when this request for acceleration of effectiveness of the Registration Statement has been granted.
Very truly yours,
QNB CORP.
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CORRESP
QNB Corp. 15 North Third Street, P.O. Box 9005 Quakertown, Pennsylvania 18951-9005 January 14, 2026 VIA EDGAR Madeleine Joy Mateo U.S. Securities and Exchange Commission Division of Corporation Finance Office of Finance 100 F Street NE Washington, D.C. 20549
Re:
QNB Corp.
Registration Statement on Form S-4, As Amended on January 14, 2026
File No. 333-292253
Dear Ms. Mateo: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, QNB Corp., a Pennsylvania corporation (the “Registrant”), hereby requests that the effectiveness under the Securities Act of 1933, as amended, of the above-captioned Registration Statement be accelerated to 4:00 PM, Eastern Time, on Friday, January 16, 2026, or as soon thereafter as practicable. Please contact David W. Swartz, Esq. of Stevens & Lee, P.C., counsel to the Registrant, at (610) 478-2184 with any questions you may have concerning this letter, or if you require any additional information. Please notify Mr. Swartz when this request for acceleration of effectiveness of the Registration Statement has been granted.
Very truly yours,
QNB CORP.
By:
/s/ Jeffrey Lehocky
Name:
Jeffrey Lehocky
Title:
Executive Vice President and Chief Financial Officer