Exhibit 16.1

	RSM US LLP
	30 S 17th St
	Suite 710
	Philadelphia, PA 19103
May 24, 2022	O +1 215 765 4600
	F +1 215 765 5800
Securities and Exchange Commission	www.rsmus.com
Washington, D.C. 20549
Commissioners:

We have read ACNB Corporation’s statements included under Item 4.01(a) of its Form 8-K filed on May 24, 2022 and we agree with such statements concerning our firm.

/s/ RSM US LLP