Haynsworth Sinkler Boyd, P.A.
                    1201 Main Street, 22nd Floor (29201-3226)
                       Post Office Box 11889 (29211-1889)
                            Columbia, South Carolina

                                 March 27, 2006

FILED VIA EDGAR

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549

                  Re:  CNB Corporation, Conway, South Carolina
                       Commission File No. 000-24523

Ladies and Gentlemen:

         Enclosed for filing please find a preliminary  proxy  statement for CNB
Corporation.  This proxy statement is to be used in connection with solicitation
of proxies by the Board of Directors of CNB  Corporation  for the annual meeting
of  shareholders  to be held on May 9, 2006.  The only matters to be acted on at
the meeting are election of directors and ratification of independent auditors.

         This  preliminary  proxy statement is being filed because the Board has
been advised that two shareholders  intend to nominate three director candidates
at the  annual  meeting  to run  against  the  Board's  nominees.  The Board has
recommended  in its  proxy  statement  that  shareholders  vote in  favor of the
Board's nominees.

         The  definitive   proxy   statement  is  expected  to  be  released  to
shareholders on or about April 10, 2006. Any other soliciting materials that may
used  by the  Board  in  connection  with  the  solicitation  will be  filed  in
accordance with Rule 14a-6(b) or (c), as applicable.

         Please call or email me at (803) 540-7819, sclawson@hsblawfirm.com,  or
Chip King at (803) 540-7818, gking@hsblawfirm.com,  or fax either of us at (803)
765-1243, with your questions or comments.

          Thank you for your help.

                                          Very truly yours,

                                          s/Suzanne Hulst Clawson

                                          Suzanne Hulst Clawson