<SEC-DOCUMENT>0001140361-21-014214.txt : 20210524
<SEC-HEADER>0001140361-21-014214.hdr.sgml : 20210524
<ACCEPTANCE-DATETIME>20210426115800
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-21-014214
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210426

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FIRST NATIONAL CORP /VA/
		CENTRAL INDEX KEY:			0000719402
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				541232965
		STATE OF INCORPORATION:			VA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		112 WEST KING STREET
		CITY:			STRASBURG
		STATE:			VA
		ZIP:			22657
		BUSINESS PHONE:		5404659121

	MAIL ADDRESS:	
		STREET 1:		112 WEST KING STREET
		CITY:			STRASBURG
		STATE:			VA
		ZIP:			22657
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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  <div style="text-align: center;">First National Corporation</div>
  <div style="text-align: center;">112 West King Street</div>
  <div style="text-align: center;">Strasburg, VA 22657</div>
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  <div style="text-align: center;">April 26, 2021</div>
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  <div>U.S. Securities and Exchange Commission</div>
  <div>Division of Corporation Finance</div>
  <div>100 F. Street, N.E.</div>
  <div>Washington, D.C.&#160; 20549</div>
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          <div style="font-family: 'Times New Roman', Times, serif;">Attention:</div>
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          <div style="font-family: 'Times New Roman', Times, serif;">John Stickel</div>
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        <td style="width: 72pt; vertical-align: top;">&#160;</td>
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          <div style="font-family: 'Times New Roman', Times, serif;">Division of Corporation Finance</div>
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        <td style="width: 72pt; vertical-align: top;">&#160;</td>
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          <div style="font-family: 'Times New Roman', Times, serif;">Office of Financial Services</div>
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        <td style="width: 36pt; vertical-align: top;">&#160;</td>
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          <div style="font-family: 'Times New Roman', Times, serif;">Re:</div>
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          <div style="font-family: 'Times New Roman', Times, serif;">First National Corporation (the &#8220;Registrant&#8221;)</div>
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          <div style="font-family: 'Times New Roman', Times, serif;"><u>Registration Statement on Form S-4 (File No. 333-255180)</u></div>
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  <div>Ladies and Gentlemen:</div>
  <div><br>
  </div>
  <div style="text-indent: 36pt;">Pursuant to Rule 461 under the Securities Act of 1933 (the &#8220;Securities Act&#8221;), the Registrant hereby requests that the effective date for the
    above-referenced Registration Statement be accelerated so that it will be declared effective under the Securities Act at 4:00 p.m., Eastern Time, on Monday, April 26, 2021, or as soon thereafter as possible.</div>
  <div><br>
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  <div style="text-indent: 36pt;">The Staff should feel free to contact Ben Barnhill of Nelson Mullins Riley &amp; Scarborough LLP, the Registrant&#8217;s legal counsel, at (864)
    373-2246 with any questions or comments.</div>
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          <div style="font-family: 'Times New Roman', Times, serif;">Sincerely,</div>
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          <div style="font-family: 'Times New Roman', Times, serif;">First National Corporation</div>
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          <div style="font-family: 'Times New Roman', Times, serif;">By:</div>
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          <div style="font-family: 'Times New Roman', Times, serif;">/s/ M. Shane Bell</div>
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          <div style="font-family: 'Times New Roman', Times, serif;">M. Shane Bell</div>
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          <div style="font-family: 'Times New Roman', Times, serif;">Chief Financial Officer</div>
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