October 13, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Tania Aldave
Re: | FNCB Bancorp, Inc. Registration Statement on Form S-3 File No. 333-260114 Request for Acceleration of Effectiveness |
Dear Ms. Aldave:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), FNCB Bancorp, Inc. (the “Company”) hereby requests the Securities and Exchange Commission (the “Commission”) to accelerate the effective date of the above-referenced registration statement (the “Registration Statement”) and declare the Registration Statement effective under the Securities Act at 4:15 p.m., Eastern Time, on Friday, October 15, 2021, or as soon thereafter as practicable. Please call Seth H. Popick of Cozen O’Connor at (412) 620-6527 to provide notice of the effectiveness of the Registration Statement.
Sincerely,
FNCB Bancorp, Inc. | ||
By: | /s/ James M. Bone, Jr. | |
Name: James M. Bone, Jr. Title: Executive Vice President and Chief Financial Officer | ||