<SEC-DOCUMENT>0000906318-13-000067.txt : 20131003
<SEC-HEADER>0000906318-13-000067.hdr.sgml : 20131003
<ACCEPTANCE-DATETIME>20130829161047
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000906318-13-000067
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20130829

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LCNB CORP
		CENTRAL INDEX KEY:			0001074902
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				311626393
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2 NORTH BROADWAY
		CITY:			LEBANON
		STATE:			OH
		ZIP:			45036
		BUSINESS PHONE:		5139321414

	MAIL ADDRESS:	
		STREET 1:		2 NORTH BROADWAY
		CITY:			LEBANON
		STATE:			OH
		ZIP:			45036
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<DIV style="width:643.2px"><P style="margin:0px" align=center><BR></P>
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<P style="margin:0px; font-size:12pt" align=center>LCNB Corp.</P>
<P style="margin:0px; font-size:12pt" align=center>2 North Broadway</P>
<P style="margin:0px; font-size:12pt" align=center>Lebanon, Ohio 45036</P>
<P style="margin:0px; font-size:12pt" align=center>August 29, 2013</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; font-size:12pt" align=justify><B><U>VIA EDGAR</U></B></P>
<P style="margin:0px; font-size:12pt" align=justify>Mark Webb</P>
<P style="margin:0px; font-size:12pt" align=justify>Division of Corporation Finance</P>
<P style="margin:0px; font-size:12pt" align=justify>U.S. Securities and Exchange Commission</P>
<P style="margin:0px; font-size:12pt" align=justify>Division of Corporate Finance</P>
<P style="margin:0px; font-size:12pt" align=justify>100 F Street NE</P>
<P style="margin:0px; font-size:12pt" align=justify>Washington, D.C. 20549</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:48px; width:96px; font-size:12pt; float:left"><B>Re:</B></P>
<P style="margin:0px; text-indent:-2px; font-size:12pt" align=justify><B>LCNB Corporation </B></P>
<P style="margin:0px; padding-left:48px; text-indent:48px; font-size:12pt; clear:left" align=justify><B>Registration Statement on Form S-3</B></P>
<P style="margin:0px; text-indent:96px; font-size:12pt" align=justify><B>Filed August 13, 2013, As Amended on August 26, 2013</B></P>
<P style="margin:0px; padding-left:48px; text-indent:48px; font-size:12pt" align=justify><B>File Number 333-190577</B></P>
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<P style="margin:0px; font-size:12pt" align=justify>Ladies and Gentlemen:</P>
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<P style="margin:0px; text-indent:48px; font-size:12pt" align=justify>Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, LCNB Corp., an Ohio corporation (the &#147;Registrant&#148;), hereby requests that the effectiveness under the Securities Act of 1933, as amended, of the above-captioned Registration Statement be accelerated to 4:15 p.m., Eastern time, on September 3, 2013, or as soon thereafter as practicable. &nbsp;In connection with the foregoing request for acceleration of effectiveness, the Registrant hereby acknowledges the following:<A NAME="OriginalPosition"></A></P>
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<P style="margin-top:0px; margin-bottom:-2px; text-indent:24px; width:48px; font-family:Symbol; font-size:12pt; float:left">&#183;</P>
<P style="margin:0px; padding-left:48px; text-indent:-2px; font-size:12pt" align=justify>should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;</P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:24px; width:48px; font-family:Symbol; font-size:12pt; clear:left; float:left">&#183;</P>
<P style="margin:0px; padding-left:48px; text-indent:-2px; font-size:12pt" align=justify>the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and</P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:24px; width:48px; font-family:Symbol; font-size:12pt; clear:left; float:left">&#183;</P>
<P style="margin:0px; padding-left:48px; text-indent:-2px; font-size:12pt" align=justify>the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</P>
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<P style="margin:0px; text-indent:48px; font-size:12pt" align=justify>Please notify Susan B. Zaunbrecher, Esq. of Dinsmore &amp; Shohl LLP, counsel to the Registrant, at (513) 977-8171 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.</P>
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<P style="margin:0px; text-indent:336px; font-size:12pt" align=justify>LCNB Corp.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; padding-left:336px; font-size:12pt" align=justify>By:<U> /s/ Robert C. Haines II&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </U></P>
<P style="margin:0px; padding-left:336px; font-size:12pt" align=justify>Name: Robert C. Haines II</P>
<P style="margin:0px; padding-left:336px; font-size:12pt" align=justify>Title: Chief Financial Officer</P>
<P style="margin:0px" align=justify><BR>
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