0001193125-12-150193.txt : 20120626 0001193125-12-150193.hdr.sgml : 20120626 20120404170539 ACCESSION NUMBER: 0001193125-12-150193 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120404 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CARDINAL BANKSHARES CORP CENTRAL INDEX KEY: 0001022759 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 541804471 STATE OF INCORPORATION: VA FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: P O BOX 215 CITY: FLOYD STATE: VA ZIP: 24091 BUSINESS PHONE: 5407454191 CORRESP 1 filename1.htm SEC LETTER

[Cardinal Bankshares Corporation Letterhead]

April 4, 2012

By EDGAR

Christina Chalk, Esq.

Senior Special Counsel

Office of Mergers and Acquisitions

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

 

  Re: Cardinal Bankshares Corporation
     Preliminary Proxy Statement on Schedule 14A
     Filed on March 14, 2012
     File No. 0-28780

Dear Ms. Chalk:

In connection with responding to the comments set forth in the staff’s letter dated March 28, 2012 with regard to the above-referenced Preliminary Proxy Statement on Schedule 14A of Cardinal Bankshares Corporation, we hereby acknowledge that:

 

  •  

the company is responsible for the adequacy and accuracy of the disclosure in the filing;

 

  •  

staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

 

  •  

the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please call the undersigned at (540) 745-4191 or Scott H. Richter of LeClairRyan at (804) 343-4079 if you have any questions.

 

Very truly yours,

/s/ Leon Moore

Leon Moore

President and Chief Executive Officer

Cardinal Bankshares Corporation

 

cc: Douglas W. Densmore, Esq.
     Scott H. Richter, Esq.