SEC Comment Letter for LCNB CORP (LCNB) (CIK 0001074902) (LCNB) — Jul 20, 2010

LCNB CORP (LCNB) (CIK 0001074902)
Date: July 20, 2010 · CIK: 0001074902 · Accession: 0000000000-10-041019

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File numbers found in text: 000-26121

Date

July 20, 2010

Author

Mark Webb

Form

UPLOAD

Company

LCNB CORP (LCNB) (CIK 0001074902)

Letter

UNITED STATES SECURITIES ND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 -3561 July 20, 2010 Stephen P. Wilson Chairman and CEO LCNB Corp. 2 North Broadway Lebanon, Ohio 45036

Re: LCNB Corp. Form 10-K Filed February 23 , 2010 File No. 000-26121

Dear Mr. Wilson :

We have completed our review of your Form 10 -K, related filings and amendments and have no further comments at this time .

Please contact Jessica Livingston at 202-551-3448 or me at 202-551-3698 with any other questions.

Sincerely,
Mark Webb
Branch Chief
Financial Services Group

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UNITED STATES
SECURITIES ND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549 -3561

        July 20, 2010

Stephen P. Wilson
Chairman and CEO
LCNB Corp.
2 North Broadway
Lebanon, Ohio  45036

Re: LCNB Corp.
Form 10-K
Filed  February 23 , 2010
File No.  000-26121

Dear  Mr. Wilson :

 We have completed our review of your Form 10 -K, related filings and
amendments and have no further comments at this time .

Please contact Jessica  Livingston  at 202-551-3448  or me at 202-551-3698  with
any other questions.

Sincerely,

Mark Webb
Branch Chief
Financial Services Group

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