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                          February 13, 2024

       Eric J. Meilstrup
       President & CEO
       LCNB Corp.
       2 North Broadway
       Lebanon, OH 45036

                                                        Re: LCNB Corp.
                                                            Registration 
Statement on Form S-4
                                                            Filed February 2, 
2024
                                                            File No. 333-276841

       Dear Eric J. Meilstrup:

              This is to advise you that we have not reviewed and will not 
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for 
acceleration. We remind you
       that the company and its management are responsible for the accuracy and 
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of 
action by the staff.

                                                        Please contact Aisha 
Adegbuyi at 202-551-8754 with any questions.



                                                                                
                          Sincerely,

                                                                                
                          Division of Corporation Finance
                                                                                
                          Office of Finance
       cc:                                              Christian Gonzalez, 
Esq.