LCNB Corp.
2 North Broadway
Lebanon, Ohio 45036
August 10, 2023
VIA EDGAR
Aisha Adegbuyi
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street NE
Washington, D.C. 20549
| Re: | LCNB Corp. |
Registration Statement on Form S-4, As Amended on August 10, 2023
File No. 333-273606
Dear Ms. Adegbuyi:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, LCNB Corp., an Ohio corporation (the “Registrant”), hereby requests that the effectiveness under the Securities Act of 1933, as amended, of the above-captioned Registration Statement be accelerated to 4:00 p.m., Eastern time, on August 11, 2023, or as soon thereafter as practicable.
Please contact Christian Gonzalez, Esq. of Dinsmore & Shohl LLP, counsel to the Registrant, at (614) 628-6921 with any questions you may have concerning this letter, or if you require any additional information. Please notify Mr. Gonzalez when this request for acceleration of effectiveness of the Registration Statement has been granted.
| Very truly yours, | ||
| LCNB Corp. | ||
| By: | /s/ Eric J. Meilstrup | |
| Name: | Eric J. Meilstrup | |
| Title: | President & Chief Executive Officer | |
