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

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.