ACNB Corporation 

16 Lincoln Square 

Gettysburg, Pennsylvania 17325

April 3, 2024

U.S. Securities and Exchange Commission 

Division of Corporation Finance 

100 F. Street, N.E. 

Washington, D.C. 20549 

Attn: Aisha Adegbuyi

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-3 be accelerated so that it will become effective at 4:00 PM, Eastern Time, on Friday, April 5, 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.