VIA EDGAR
June 6, 2022
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Susan Block
| Re: | Farmers National Banc Corp. |
Registration Statement on Form S-4
Filed May 13, 2022, as amended on June 6, 2022
File No. 333-264945
Request for Acceleration of Effective Date
Dear Ms. Block:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Farmers National Banc Corp. (the “Registrant”) hereby requests that the effective date of the Registrant’s above-referenced Registration Statement on Form S-4, as amended (the “Registration Statement”), be accelerated so that the Registration Statement will be declared effective at 4:30 p.m. Eastern Time on June 8, 2022, or as soon as practicable thereafter.
Please contact J. Bret Treier of Vorys, Sater, Seymour and Pease LLP at (330) 208-1015 or jbtreier@vorys.com with any questions you may have concerning this request. In addition, please notify Mr. Treier when this request for acceleration has been granted.
| Sincerely, |
| FARMERS NATIONAL BANC CORP. |
/s/ Kevin J. Helmick |
| Kevin J. Helmick, President and Chief Executive Officer |
cc: J. Bret Treier, Esq., Vorys, Sater, Seymour and Pease LLP