Correspondence 0001193125-24-089471 from NATIONAL BANKSHARES INC (NKSH) (CIK 0000796534) (NKSH)
NATIONAL BANKSHARES INC (NKSH) (CIK 0000796534)
Date: April 8, 2024 · CIK: 0000796534 · Accession: 0001193125-24-089471
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File numbers found in text: 333-278309
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CORRESP 1 filename1.htm CORRESP April 8, 2024 BY EDGAR TRANSMISSION Division of Corporation Finance Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Attention: Ms. Aisha Adegbuyi Re: National Bankshares, Inc. Amendment No. 1 to Registration Statement on Form S-4 Filed April 8, 2024 File No. 333-278309 Dear Ms. Adegbuyi: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), National Bankshares, Inc. hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective under the Securities Act at 11:00 a.m., Eastern Time, on Wednesday, April 10, 2024, or as soon thereafter as practicable. Please contact Scott H. Richter of Williams Mullen at (804) 420-6221 with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted. Thank you for your assistance. Very truly yours, NATIONAL BANKSHARES, INC. By: /s/ F. Brad Denardo F. Brad Denardo President and Chief Executive Officer cc: Scott H. Richter Benjamin A. McCall