SEC Comment Letter for LCNB CORP (LCNB) (CIK 0001074902) (LCNB) — Feb 28, 2018
LCNB CORP (LCNB) (CIK 0001074902)
Date: Feb. 28, 2018 · CIK: 0001074902 · Accession: 0000000000-18-006395
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-223119
Letter
Mail Stop 4720 February 27, 2018 Steve P. Foster President and Chief Executive Officer LCNB Corp. 2 North Broadway Lebanon, OH 45036
Re: LCNB Corp. Registration Statement on Form S-4 Filed February 21, 2018 File No. 333-223119
Dear Mr. Foster :
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 Christopher Dunham, Staff Attorney, at (202) 551 -3783 with any questions .
Sincerely,
/s/ Era Anagnosti
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Mail Stop 4720 February 27, 2018 Steve P. Foster President and Chief Executive Officer LCNB Corp. 2 North Broadway Lebanon, OH 45036 Re: LCNB Corp. Registration Statement on Form S-4 Filed February 21, 2018 File No. 333-223119 Dear Mr. Foster : 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 Christopher Dunham, Staff Attorney, at (202) 551 -3783 with any questions . Sincerely, /s/ Era Anagnosti Era Anagnosti Acting Assistant Director Office of Financial Services cc: J. Eric Quinn , Esq.