<SEC-DOCUMENT>0001140361-18-043170.txt : 20181221
<SEC-HEADER>0001140361-18-043170.hdr.sgml : 20181221
<ACCEPTANCE-DATETIME>20181115165708
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-18-043170
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20181115

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PARK NATIONAL CORP /OH/
		CENTRAL INDEX KEY:			0000805676
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				311179518
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		50 NORTH THIRD ST
		CITY:			NEWARK
		STATE:			OH
		ZIP:			43055
		BUSINESS PHONE:		6143498451

	MAIL ADDRESS:	
		STREET 1:		P O BOX 3500
		CITY:			NEWARK
		STATE:			OH
		ZIP:			43058-3500
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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    <div style="text-align: center; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">Park National Corporation</div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">50 North Third Street</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">Newark, Ohio 43058</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">(740) 349-8451</font></div>
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    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">November 15, 2018</font></div>
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    <div style="text-align: left;"><font style="font-family: 'Times New Roman'; font-size: 10pt; font-variant: normal; font-weight: bold;"><font style="font-size: 10pt; font-family: 'Times New Roman';"><u>VIA EDGAR<br>
          </u></font></font></div>
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    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Eric Envall</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">United States Securities and Exchange Commission</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Division of Corporation Finance</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">100 F Street, N.E.</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Washington, D.C. 20549</font></div>
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            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">Re:</font></div>
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            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">Park National Corporation</font></div>
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">Registration Statement on Form S-4; File No. 333-228145</font></div>
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">Request for Acceleration</font></div>
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    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Dear Mr. Envall:</font></div>
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    <div style="text-align: justify; text-indent: 36pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">In accordance with Rule 461 under the Securities Act of 1933, as amended, Park National Corporation (the &#8220;<font style="font-size: 10pt;
          font-family: 'Times New Roman';"><u>Company</u></font>&#8221;) hereby requests that its Registration Statement on Form S-4 filed with the Securities and Exchange Commission (the &#8220;<font style="font-size: 10pt; font-family: 'Times New Roman';"><u>Commission</u></font>&#8221;)


        on November 2, 2018 (File No. 333-228145), as amended on November 15, 2018 (the &#8220;<font style="font-size: 10pt; font-family: 'Times New Roman';"><u>Registration Statement</u></font>&#8221;), be made effective at 4:00 p.m. (EST) on November 19, 2018, or as
        soon as possible thereafter.</font></div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Please contact James J. Barresi of Squire Patton Boggs (US) LLP at (513) 361-1260 or by email at <u>james.barresi@squirepb.com</u>
        with any questions you may have concerning this request.&#160; In addition, please notify Mr. Barresi when this request for acceleration has been granted.</font></div>
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            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">PARK NATIONAL CORPORATION</font></div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
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            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">By:</font></div>
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            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">/s/ David L. Trautman</font></div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
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            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">David L. Trautman</font></div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
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            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Chief Executive Officer and President</font></div>
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            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">cc:</font></div>
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            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">James J. Barresi, Squire Patton Boggs (US) LLP</font></div>
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