<SEC-DOCUMENT>0001140361-20-018650.txt : 20200818
<SEC-HEADER>0001140361-20-018650.hdr.sgml : 20200818
<ACCEPTANCE-DATETIME>20200818123301
ACCESSION NUMBER:		0001140361-20-018650
CONFORMED SUBMISSION TYPE:	AW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200818
DATE AS OF CHANGE:		20200818

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:		AW
		SEC ACT:		
		SEC FILE NUMBER:	333-227943
		FILM NUMBER:		201112701

	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>AW
<SEQUENCE>1
<FILENAME>nt10014211x5_aw.htm
<DESCRIPTION>AW
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    <div style="text-align: center; color: #000000;">Park National Corporation</div>
    <div style="text-align: center; color: #000000;">50 North Third Street</div>
    <div style="text-align: center; color: #000000;">P.O. Box 3500</div>
    <div style="text-align: center; color: #000000;">Newark, OH 43058-3500&#160;</div>
    <div style="color: #000000;">&#160;</div>
    <div style="color: #000000;">&#160;</div>
    <div style="color: #000000;">&#160;</div>
    <div style="color: #000000;">August 18, 2020</div>
    <div style="color: #000000; font-weight: bold;">&#160;</div>
    <div style="color: #000000; font-weight: bold;"><u>VIA EDGAR</u></div>
    <div style="color: #000000;">&#160;</div>
    <div style="color: #000000;">Securities and Exchange Commission</div>
    <div style="color: #000000;">Division of Corporation Finance</div>
    <div style="color: #000000;">100 F Street N.E.</div>
    <div style="color: #000000;">Washington, D.C. 20549</div>
    <div style="color: #000000;">&#160;</div>
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            <div style="color: #000000;">Re:</div>
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          <td style="width: auto; vertical-align: top;">
            <div style="color: #000000;">Park National Corporation &#8211; Application for Withdrawal of Amendment No. 1 to Form S-3 Registration Statement<br>
              (File No. 333-227943)</div>
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    <div style="text-indent: -36pt; margin-left: 72pt; color: #000000;">&#160;</div>
    <div style="color: #000000;">Ladies and Gentlemen:</div>
    <div style="color: #000000;">&#160;</div>
    <div style="text-indent: 36pt; color: #000000;">Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), Park National Corporation (the &#8220;Company&#8221;) hereby requests that the Securities and Exchange Commission
      (the &#8220;Commission&#8221;) consent to the immediate withdrawal of the Company&#8217;s Amendment No. 1 to Form S-3 Registration Statement (File No. 333-227943), together with all exhibits thereto (collectively, &#8220;Amendment No. 1&#8221;). Amendment No. 1 was filed with the
      Commission on August 17, 2020 at 7:42 a.m., Eastern Daylight Time, accession number 0001140361-20-018538, to post-effectively amend the Company&#8217;s Registration Statement on Form S-3ASR (File No. 333-227943) filed with the Commission on October 23,
      2018.&#160; Such Registration Statement on Form S-3ASR became effective on the date it was filed with the Commission.&#160; Amendment No. 1 was filed for the purposes of including, on a post-effective basis, certain exhibits as indicated in Item 16 thereof.</div>
    <div style="color: #000000;">&#160;</div>
    <div style="text-indent: 36pt; color: #000000;">The Company requests withdrawal of Amendment No. 1 because Amendment No. 1 was filed inadvertently under the EDGAR Submission Type S-3/A, instead of under the correct EDGAR Submission Type, namely,
      POSASR. No securities were sold pursuant to Amendment No. 1.&#160; Amendment No. 1 has not been declared effective by the Commission.</div>
    <div style="color: #000000;">&#160;</div>
    <div style="text-indent: 36pt; color: #000000;">Accordingly, the Company respectfully requests that the Commission issue an order granting the withdrawal of Amendment No. 1 as soon as reasonably practicable.</div>
    <div style="color: #000000;">&#160;</div>
    <div style="text-indent: 36pt; color: #000000;">Please provide a copy of the order granting withdrawal of Amendment No. 1 to the Company&#8217;s legal counsel, Elizabeth (Betsy) Turrell Farrar of Vorys, Sater, Seymour and Pease LLP by facsimile at (614)
      719-4708, or by e-mail to etfarrar@vorys.com.</div>
    <div style="color: #000000;">&#160;</div>
    <div style="text-indent: 36pt; color: #000000;">If you have any questions regarding this request for withdrawal, please contact Elizabeth (Betsy) Turrell Farrar of Vorys, Sater, Seymour and Pease LLP at (614) 464-5607.</div>
    <div style="color: #000000;">&#160;</div>
    <div style="text-indent: 36pt; color: #000000;">Thank you for your attention to this matter.</div>
    <div style="color: #000000;">&#160;</div>
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      <table id="z93572816881f499a876981dd901d2140" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; color: #000000; width: 100%;" border="0" cellpadding="0" cellspacing="0">

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              <div>&#160;</div>
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            <td style="width: 50.00%;">Very truly yours,</td>
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              <div>&#160;</div>
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            <td style="width: 50.00%;">
              <div>&#160;</div>
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              <div>&#160;</div>
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            <td style="width: 50.00%;">/s/ Brady T. Burt</td>
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              <div>&#160;</div>
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            <td style="width: 50.00%;">
              <div>&#160;</div>
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              <div>&#160;</div>
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            <td style="width: 50.00%;">Brady T. Burt</td>
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              <div>&#160;</div>
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            <td style="width: 50.00%;">Chief Financial Officer</td>
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