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ACNB Corporation

16 Lincoln Square

Gettysburg, Pennsylvania 17325

October 23, 2024

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attn: Robert Arzonetti

Re:	Request for Acceleration of Effectiveness
	ACNB Corporation
	Registration Statement on Form S-4
	File No. 333-282412

To Whom It May Concern:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, ACNB Corporation (the “Company”) hereby requests that the effective date of the Company’s above-referenced Registration Statement on Form S-4 be accelerated so that it will become effective at 3:00 PM, Eastern Time, on Friday, October 25, 2024, or as soon as practicable thereafter.

Please contact our counsel, Erik Gerhard, Bybel Rutledge LLP at 717-731-8302 or gerhard@bybelrutledge.com, should you have any questions with respect to this request and to confirm effectiveness of the Registration Statement.

	Yours truly,
	ACNB Corporation
	By:	/s/ James P. Helt
		James P. Helt
		President & Chief Executive Officer