SEC Comment Letter 0000000000-24-003632 to NATIONAL BANKSHARES INC (NKSH) (CIK 0000796534) (NKSH)
NATIONAL BANKSHARES INC (NKSH) (CIK 0000796534)
Date: April 4, 2024 · CIK: 0000796534 · Accession: 0000000000-24-003632
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File numbers found in text: 333-278309
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United States securities and exchange commission logo
April 4, 2024
F. Brad Denardo
President & CEO
National Bankshares, Inc.
101 Hubbard Street
Blacksburg, Virginia 24060
Re:National Bankshares, Inc.
Registration Statement on Form S-4
Filed March 28, 2024
File No. 333-278309
Dear F. Brad Denardo:
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 Aisha Adegbuyi at 202-551-8754 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Scott Richter, Esq.