<SEC-DOCUMENT>0001002105-22-000002.txt : 20220214
<SEC-HEADER>0001002105-22-000002.hdr.sgml : 20220214
<ACCEPTANCE-DATETIME>20220114150643
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ACCESSION NUMBER:		0001002105-22-000002
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220114

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
<FILENAME>filename1.htm
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    <div style="text-align: center; font-size: 12pt;">January 14, 2022</div>
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    <div style="text-align: justify; font-size: 12pt;"><u>BY EDGAR TRANSMISSION</u></div>
    <div><br>
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    <div style="text-align: justify; font-size: 12pt;">Division of Corporation Finance</div>
    <div style="text-align: justify; font-size: 12pt;">Securities and Exchange Commission</div>
    <div style="text-align: justify; font-size: 12pt;">100 F Street, NE</div>
    <div style="text-align: justify; font-size: 12pt;">Washington, D.C. 20549</div>
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    <div style="text-align: justify; font-size: 12pt;">Attention: David Lin</div>
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    </div>
    <div style="text-align: justify; text-indent: 36pt; font-size: 12pt;">Re:</div>
    <div style="text-align: justify; text-indent: 72pt; font-size: 12pt;">First National Corporation</div>
    <div style="text-align: justify; text-indent: 72pt; font-size: 12pt;">Registration Statement on Form S-3</div>
    <div style="text-align: justify; text-indent: 72pt; font-size: 12pt;"><u>File No. 333-261751</u></div>
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    <div style="text-align: justify; font-size: 12pt;">Dear Mr. Lin:</div>
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    <div style="text-align: justify; text-indent: 36pt; font-size: 12pt;">Pursuant to Rule 461 under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), First National Corporation (the &#8220;Company&#8221;)
      hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective under the Securities Act at 4:00 p.m., Eastern Time, on Friday, January 14, 2022, or as soon thereafter as
      practicable.</div>
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    </div>
    <div style="text-align: justify; text-indent: 36pt; font-size: 12pt;">Please contact Lee G. Lester of Williams Mullen at (804) 420-6583 with any questions you may have concerning this request, and please
      notify him when this request for acceleration has been granted.&#160; Thank you for your assistance.</div>
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            <div style="text-align: justify; font-size: 12pt;">Very truly yours,</div>
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            <div style="text-align: justify; font-size: 12pt;">/s/ M/ Shane Bell</div>
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            <div style="text-align: justify; font-size: 12pt;">M. Shane Bell</div>
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            <div style="text-align: justify; font-size: 12pt;">Executive Vice President and Chief Financial Officer</div>
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