December 20, 2010
| | | U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549 |
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| | | Attn: Mr. Justin Dobbie |
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| Re: | | Farmers National Banc Corp.
Registration Statement on Form S-1
(Commission File No. 333-) |
The undersigned, as selling agent for certain transactions contemplated by the proposed public offering of common shares, no par value, of the above-captioned registrant (the “Shares”), hereby joins in the request of Farmers National Banc Corp. that the effectiveness of the Registration Statement on Form S-l relating to such Shares (Registration No. 333-167177) be accelerated so that the Registration Statement will become effective at 3:30 p.m. on Monday, December 20, 2010, or as soon thereafter as practicable.
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| | | Very truly yours, | | |
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| | | SANDLER O’NEILL + PARTNERS, L.P., | | |
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| | | By: | | Sandler O’Neill + Partners Corp.,
the sole general partner | | |
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| | | By: | | /s/ Jennifer Docherty | | |
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| | | Name: | | Jennifer Docherty | | |
| | | Title: | | Authorized Signatory | | |
