[ACNB Corporation Letterhead]
October 16, 2019
U.S. Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Re: Request for Acceleration of Effectiveness
ACNB Corporation
Registration Statement on Form S-4
File No. 333-233791
To Whom It May Concern:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, ACNB Corporation (the “Company”) hereby requests that the Company’s above-referenced Registration Statement on Form S-4 be declared effective on Friday, October 18, 2019 at 3:00 PM, Eastern Time, or as soon as practicable thereafter.
Please contact our counsel, Erik Gerhard, Bybel Rutledge LLP at 717-731-8302 or gerhard@bybelrutledge.com, should you have any questions with respect to this request and to confirm effectiveness of the Registration Statement.
| Yours truly, | |
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| ACNB CORPORATION | |
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| By: | /s/ James P. Helt |
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| James P. Helt |
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| President & Chief Executive Officer |
