SEC Company Response from PARK NATIONAL (PRK) — Dec 16, 2025
PARK NATIONAL CORP /OH/
Date: Dec. 16, 2025 · CIK: 0000805676 · Accession: 0001140361-25-045695
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File numbers found in text: 333-291969
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CORRESP 1 filename1.htm December 16, 2025 Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Ms. Madeline Mateo Re: Request for Acceleration of Effectiveness Park National Corporation Registration Statement on Form S-4 (File No. 333-291969) Dear Ms. Mateo: Pursuant to Rule 461 of the General Rules and Regulations of the United States Securities and Exchange Commission (the “ Commission ”) promulgated under the Securities Act of 1933, as amended, Park National Corporation hereby respectfully requests that the effectiveness of the above referenced registration statement on Form S-4, File No. 333-291969, as amended, be accelerated by the Commission so that it will become effective at 9:00 a.m. Eastern Time on December 19, 2025, or as soon thereafter as practicable. Please contact Bradley M. Thompson of Squire Patton Boggs (US) LLP at (513) 361-1238 or bradley.thompson@squirepb.com with any questions you may have. In addition, please notify Mr. Thompson when this request for acceleration has been granted. Very truly yours, Park National Corporation By: /s/ Brady T. Burt Name: Brady T. Burt Title: Chief Financial Officer, Secretary and Treasurer cc: James J. Barresi Bradley M. Thompson (Squire Patton Boggs (US) LLP)