<SEC-DOCUMENT>0001104659-24-043072.txt : 20240503
<SEC-HEADER>0001104659-24-043072.hdr.sgml : 20240503
<ACCEPTANCE-DATETIME>20240403153353
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-24-043072
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240403

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACNB CORP
		CENTRAL INDEX KEY:			0000715579
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		ORGANIZATION NAME:           	02 Finance
		IRS NUMBER:				232233457
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		16 LINCOLN SQUARE
		STREET 2:		P O BOX 3129
		CITY:			GETTYSBURG
		STATE:			PA
		ZIP:			17325
		BUSINESS PHONE:		7173343161

	MAIL ADDRESS:	
		STREET 1:		P O BOX 3129
		STREET 2:		16 LINCOLN SQUARE
		CITY:			GETTYSBURG
		STATE:			PA
		ZIP:			17325
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>ACNB
Corporation</B></FONT>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>16 Lincoln Square</B>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Gettysburg, Pennsylvania 17325</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">April&nbsp;3, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F. Street, N.E.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C. 20549&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Attn: Aisha Adegbuyi</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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  <TD STYLE="width: 6%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:</B></FONT></TD>
  <TD STYLE="width: 94%"><B><FONT STYLE="font-size: 10pt">Request for Acceleration of Effectiveness</FONT></B>&nbsp;</TD></TR>

<TR STYLE="vertical-align: top">
  <TD>&nbsp;</TD>
  <TD><B>ACNB Corporation</B>&nbsp;</TD></TR>

<TR STYLE="vertical-align: top">
  <TD>&nbsp;</TD>
  <TD><B>Registration Statement on Form&nbsp;S-3</B>&nbsp;</TD></TR>

<TR STYLE="vertical-align: top">
  <TD>&nbsp;</TD>
  <TD><B>File No.&nbsp;333-277926</B></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">To Whom It May&nbsp;Concern:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to Rule&nbsp;461 promulgated under the
Securities Act of 1933, as amended, ACNB Corporation (the &ldquo;Company&rdquo;) hereby requests that the effective date of the Company&rsquo;s
above-referenced Registration Statement on Form&nbsp;S-3 be accelerated so that it will become effective at 4:00 PM, Eastern Time, on
Friday, April&nbsp;5, 2024, or as soon as practicable thereafter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">Please
contact our counsel, Erik Gerhard, Bybel Rutledge LLP at 717-731-8302 or </FONT><U>gerhard@bybelrutledge.com</U>, should you have any
questions with respect to this request and to confirm effectiveness of the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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  <TD STYLE="width: 50%">&nbsp;</TD>
  <TD STYLE="width: 50%">Yours truly,</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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  <TD STYLE="width: 50%">&nbsp;</TD>
  <TD STYLE="width: 50%"><FONT STYLE="text-transform: uppercase">ACNB Corporation</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">
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    <TD STYLE="width: 50%">&nbsp;</TD>
  <TD STYLE="width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
  <TD STYLE="border-bottom: Black 1pt solid; width: 47%"><FONT STYLE="font-size: 10pt">/s/ James P. Helt</FONT>&nbsp;</TD></TR>

<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>James P. Helt&nbsp;</TD></TR>

<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>President&nbsp;&amp; Chief Executive Officer</TD></TR>
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