November 6, 2020
VIA EMAIL AND EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
Attn: Ms. Sonia Bednarowski
Re: Request for Acceleration of Effectiveness
ACNB Corporation
Registration Statement on Form S-3
File No. 333-249755
Ladies and Gentlemen:
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-3 be declared effective on Tuesday, November 10, 2020 at 2:00 PM, Eastern Time, or as soon as practicable thereafter.
Please contact our counsel, Erik Gerhard, Bybel Rutledge LLP at 717-731-8302 should you have any questions with respect to this request and to confirm effectiveness of the Registration Statement.
| Yours truly, | ||
| ACNB CORPORATION | ||
| By: | /s/ James P. Helt | |
| James P. Helt | ||
| President & Chief Executive Officer | ||