VIRGINIA NATIONAL BANKSHARES CORPORATION
February 2, 2021
BY EDGAR TRANSMISSION
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Ms. Julia Griffith
Re: | Virginia National Bankshares Corporation |
Registration Statement on Form S-4
File No. 333-251137
Dear Ms. Griffith:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Virginia National Bankshares Corporation hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective under the Securities Act at 2:00 p.m., Eastern Time, on Friday, February 5, 2021, or as soon thereafter as practicable.
Please contact Scott H. Richter of Williams Mullen at (804) 420-6221 with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted. Thank you for your assistance.
Very truly yours, |
/s/ Tara Y. Harrison |
Tara Y. Harrison |
Executive Vice President and Chief Financial Officer |