First National Corporation
112 West King Street
Strasburg, VA 22657
April 26, 2021
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
| Attention: | John Stickel |
| | Division of Corporation Finance |
| | Office of Financial Services |
| | Re: | First National Corporation (the “Registrant”) |
| | | Registration Statement on Form S-4 (File No. 333-255180) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933 (the “Securities Act”), the Registrant hereby requests that the effective date for the above-referenced Registration Statement be accelerated so that it will be declared effective under the Securities Act at 4:00 p.m., Eastern Time, on Monday, April 26, 2021, or as soon thereafter as possible.
The Staff should feel free to contact Ben Barnhill of Nelson Mullins Riley & Scarborough LLP, the Registrant’s legal counsel, at (864) 373-2246 with any questions or comments.
| | Sincerely, |
| | | |
| | First National Corporation |
| | | |
| | By: | /s/ M. Shane Bell |
| | | M. Shane Bell |
| | | Chief Financial Officer |
