The Secretary
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549-3628
Attn: Christian Windsor. Esq.
Michael Johnson, Esq.
| Re: | SEC Comment Letter of September 16, 2011 |
| | re: City National Bancshares Corporation |
| | Form 10-K for the Fiscal Year Ended December 31, 2010 |
| | Filed May 27, 2011 |
| | Form 10-Q for the Fiscal Quarter Ended June 30, 2011 |
| | Filed September 2, 2011 |
| | File No. 000-11535 |
Dear Messrs. Windsor and Thomas:
On behalf of City National Bancshares Corporation (the "Corporation"), this letter is to confirm the telephone exchange on September 23, 2011 between Mr. Michael Johnson and me regarding an extension of the date to respond to the September 16, 2011 Comment Letter from the SEC. The Corporation will respond to the September 16, 2011 Comment Letter on or before Friday October 21, 2011. The Corporation requires this additional time to respond due to the technical nature of the comments received and its need to coordinate its response with its independent registered public accounting firm.
Please contact me at (973)-491-3367 or Brian Petrequin, Esq. at 973-491-3326 if you have any questions.
| Sincerely, |
| |
| /s/ Stanley Brener |
| |
| LeclairRyan |
| E-mail: Stanley.brener@leclairryan.com | One Riverfront Plaza, 1037 Raymond Boulevard, Sixteenth Floor |
| Direct Phone: 973.491.3367 | Newark, New Jersey 07102 |
| Direct Fax: 973.491.3447 | Phone: 973.491.3600 \ Fax: 973.491.3555 |
| 6817472-1.DOC | |
| CALIFORNIA \ CONNECTICUT \ MASSACHUSETTS \ MICHIGAN \ NEW JERSEY \ NEW YORK \ PENNSYLVANIA \ VIRGINIA \ WASHINGTON, D.C. |
Paul D. Drobbin \ Attorney in charge, Newark office \ LeClairRyan is a Virginia professional corporation
