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                     June 26, 2024

       Robert C. Haines
       Executive Vice President and Chief Financial Officer
       LCNB Corp.
       2 North Broadway
       Lebanan, Ohio 43036

                                                        Re: LCNB Corp.
                                                            Form 10-K for the 
Fiscal Year Ended December 31, 2023
                                                            File No. 001-35292

       Dear Robert C. Haines:

              We have completed our review of your filing. 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.



                                                                                
                     Sincerely,

                                                                                
                     Division of Corporation Finance
                                                                                
                     Office of Finance