LCNB Corp.
2 North Broadway
Lebanon, Ohio 45036
March 6, 2018
VIA EDGAR
Christopher Dunham
Division of Corporation Finance
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street NE
Washington, D.C. 20549
| Re: | LCNB Corp. |
Registration Statement on FormS-4
Filed February 21, 2018, As Amended on March 6, 2018
File Number333-223119
Ladies and Gentlemen:
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 4:15 p.m., Eastern time, on March 8, 2018, or as soon thereafter as practicable.
Please notify J. Eric Quinn, Esq. of Dinsmore & Shohl LLP, counsel to the Registrant, at (513)977-8606 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.
| LCNB Corp. | ||
| By: | /s/ Robert C. Haines II | |
| Name: | Robert C. Haines II | |
| Title: | Executive Vice President & Chief Financial Officer | |
