PARKWAY ACQUISITION CORP.
May 1, 2018
BY EDGAR TRANSMISSION
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: David Lin
| Re: | Parkway Acquisition Corp. |
| Registration Statement on FormS-4 |
| FileNo. 333-224295 |
Dear Mr. Lin:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Parkway Acquisition Corp. (the “Company”) 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 4:00 p.m., Eastern Time, on Wednesday, May 2, 2018, or as soon thereafter as practicable.
Please contact Lee G. Lester of Williams Mullen at (804)420-6583 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/ J. Allan Funk |
| J. Allan Funk |
| President and Chief Executive Officer |