Mail Stop 4561 							December 30, 2008 By U.S. Mail and Facsimile (540) 465-5946 Mr. Harry S. Smith President and Chief Executive Officer First National Corporation 112 West King Street Strasburg, Virginia 22657 Re: 	First National Corporation Preliminary Proxy Statement on Schedule 14A File No. 000-23976 Dear Mr. Smith: We have completed our review of your filing. We have no further comments at this time. 						Sincerely, 						William C. Friar 						Senior Financial Analyst