<SEC-DOCUMENT>0001193125-17-213463.txt : 20170817
<SEC-HEADER>0001193125-17-213463.hdr.sgml : 20170817
<ACCEPTANCE-DATETIME>20170626172455
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ACCESSION NUMBER:		0001193125-17-213463
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170626

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FARMERS NATIONAL BANC CORP /OH/
		CENTRAL INDEX KEY:			0000709337
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				341371693
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		20 S BROAD STREET
		STREET 2:		P O BOX 555
		CITY:			CANFIELD
		STATE:			OH
		ZIP:			44406
		BUSINESS PHONE:		3305333341
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<TYPE>CORRESP
<SEQUENCE>1
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>VIA ELECTRONIC TRANSMISSION AND </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>OVERNIGHT DELIVERY </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">June&nbsp;26, 2017 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of
Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549-7010 </P>
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<TD VALIGN="top">Attention:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">David Lin, Staff Attorney</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Christopher
Dunham, Staff Accountant</P></TD></TR>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"><B>Farmers National Banc Corp. </B></TD></TR></TABLE>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>&nbsp;</B></TD>
<TD ALIGN="left" VALIGN="top"><B>Registration Statement on Form <FONT STYLE="white-space:nowrap">S-4</FONT> </B></TD></TR></TABLE>
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<TD ALIGN="left" VALIGN="top"><B>Filed May&nbsp;12, 2017 </B></TD></TR></TABLE>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>&nbsp;</B></TD>
<TD ALIGN="left" VALIGN="top"><B>File <FONT STYLE="white-space:nowrap">No.&nbsp;333-217958</FONT> </B></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Mr.&nbsp;Lin: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">This letter sets forth the responses of Farmers National Banc Corp. (the &#147;Company&#148;) to the oral comments of the staff (the
&#147;Staff&#148;) of the Securities and Exchange Commission (the &#147;Commission&#148;) provided in our conversation on June&nbsp;8, 2017, related to the above-referenced Registration Statement on Form <FONT STYLE="white-space:nowrap">S-4.</FONT>
For your convenience, we have set forth below each of the Staff&#146;s comments and the corresponding responses of the Company. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Registration
Statement on Form <FONT STYLE="white-space:nowrap">S-4</FONT> filed May&nbsp;12, 2017 </U></B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Approval of
<FONT STYLE="white-space:nowrap">non-affiliated</FONT> shareholders, page 10 </U></B></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>1.</B></TD>
<TD ALIGN="left" VALIGN="top"><B>Please revise to disclose clearly that the condition precedent to each party&#146;s obligation to effect the merger requiring the affirmative vote of the holders of not less than a majority of the issued and
outstanding Monitor common shares who are not officers, directors or affiliates of Monitor may be waived by the parties, and add a risk factor to that effect.</B> </TD></TR></TABLE>
<P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Response: </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The
Registration Statement has been revised on pages 4, 10, and 27. A Risk Factor has been added on page 21 disclosing that the merger may still proceed, even if the holders of not less than a majority of the issued and outstanding Monitor common shares
who are not officers, directors or affiliates of Monitor fail to approve the merger, if the parties waive the requirement of this condition precedent. </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">David C. Lin </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Christopher Dunham </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">June 26, 2017 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Page 2 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>

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<TD WIDTH="4%" VALIGN="top" ALIGN="left">2.</TD>
<TD ALIGN="left" VALIGN="top"><B>Please revise on page 26 and elsewhere as appropriate to add further explanation regarding the second shareholder proposal relating to the conditional amendment of the Monitor Articles of Incorporation to remove
right of first refusal provisions, including the text of the applicable provisions, the nature of the conditional amendment, and the waiver being sought with respect to the right of first refusal provisions.</B> </TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Registration Statement has been revised on pages 4, 10, 24, and 27 to add further explanation regarding the proposal to conditionally amend
the Monitor Articles of Incorporation to eliminate the right of first refusal provisions, and to eliminate the need to seek a waiver with respect to the right of first refusal provisions. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">We believe that the foregoing has been responsive to each of the Staff&#146;s oral comments. The If you have any further
questions or require additional information, please do not hesitate to contact me as counsel to the Company at (330) <FONT STYLE="white-space:nowrap">208-1015,</FONT> or jbtreier@vorys.com. </P>
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<TD VALIGN="top">Sincerely,</TD></TR>
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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ J. Bret Treier</P></TD></TR>
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<TD VALIGN="top">J. Bret Treier</TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">cc: Kevin J. Helmick President and Chief Executive Officer, Farmers National Banc Corp. </P>
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