SEC Company Response from PARK NATIONAL (PRK) — Apr 4, 2018
PARK NATIONAL CORP /OH/
Date: April 4, 2018 · CIK: 0000805676 · Accession: 0000805676-18-000068
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File numbers found in text: 333-223559
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CORRESP 1 filename1.htm Document Park National Corporation 50 North Third Street Newark, Ohio 43058 (740) 349-8451 April 4, 2018 VIA EDGAR Mr. Christopher Dunham United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Park National Corporation Registration Statement on Form S-4; File No. 333-223559 Request for Acceleration Dear Mr. Dunham: In accordance with Rule 461 under the Securities Act of 1933, as amended, Park National Corporation (the “Company”) hereby requests that its Registration Statement on Form S-4 filed with the Securities and Exchange Commission (the “Commission”) on March 9, 2018 (File No. 333-223559), as amended on April 4, 2018 (the “Registration Statement”), be made effective at 4:00 p.m. (EST) on April 5, 2018, or as soon as possible thereafter. Please contact James J. Barresi of Squire Patton Boggs (US) LLP at (513) 361-1260 or by email at james.barresi@squirepb.com with any questions you may have concerning this request. In addition, please notify Mr. Barresi when this request for acceleration has been granted. PARK NATIONAL CORPORATION By: /s/ David L. Trautman David L. Trautman Chief Executive Officer and President cc: James J. Barresi, Squire Patton Boggs (US) LLP