8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d)

of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported):  November 5, 2007

ACNB Corporation

(Exact name of Registrant as specified in its charter)

Pennsylvania	0-11783	23-2233457
(State or other	(Commission	(IRS Employer
jurisdiction of	File Number)	Identification No.)
incorporation)
16 Lincoln Square, Gettysburg, PA		17325
(Address of principal executive offices)		(Zip Code)

717.334.3161

(Registrant’s telephone number, including area code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the Registrant under any of the following provisions (see General Instruction A.2. below):

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act  (17 CFR 240.13e-4(c))

CURRENT REPORT ON FORM 8-K

ITEM 2.02	Results of Operations and Financial Condition
	ACNB Corporation released earnings results for the Third Quarter of 2007 as of September 30, 2007, as more fully described in the attached press release as of November 5, 2007. A copy of the press release is attached hereto as Exhibit 99.1 and is incorporated herein by reference. The information furnished under this Item 2.02 of this Current Report on Form 8-K shall not be deemed to be filed for purposes of the Securities Exchange Act of 1934.
ITEM 9.01	Financial Statements and Exhibits
	(d) Exhibits.

Exhibit Number	Description
99.1	Press release dated November 5, 2007.

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this Current Report on Form 8-K to be signed on its behalf by the undersigned, thereunto duly authorized.

	ACNB CORPORATION
	(Registrant)
Dated: November 5, 2007	/s/ Lynda L. Glass
	Lynda L. Glass
	Executive Vice President,
	Secretary & Treasurer

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EXHIBIT INDEX

EXHIBIT NO.
99.1	Press release dated November 5, 2007.

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EX-99.1

Exhibit 99.1

Press Release

FOR IMMEDIATE RELEASE

Contact: Lynda L. Glass

717.339.5085

ACNB CORPORATION REPORTS

 2007 THIRD QUARTER EARNINGS

GETTYSBURG, PA, November 5—ACNB Corporation reported year-to-date net income of $5,814,000 for the nine months ended September 30, 2007, compared to $5,563,000 over the same nine-month period in 2006, an increase of $251,000 or 5%. Net income on a per share basis amounted to $1.02 for the first nine months of 2007 and was $.97 for the same period in 2006.

For the quarter, the Corporation reported net income of $2,082,000 for the three months ended September 30, 2007, compared to $1,906,000 for the same quarter in 2006. Net income on a per share basis amounted to $.36 for the third quarter of 2007 and was $.33 for the same period in 2006.

Dividends paid to ACNB Corporation shareholders for the third quarter of 2007 totaled $1,141,000, or $.20 per share. This cash dividend of $.20 per share was paid on September 14, 2007, to shareholders of record on August 31, 2007. Aggregate dividends paid to shareholders year-to-date in 2007 were $3,425,000, or $.60 per share, as of September 14, 2007.

Total assets of ACNB Corporation on September 30, 2007, were $1.0 billion—an increase of 4% from September 30, 2006. Total deposits increased by 3% over the previous year to $687 million. Total loans rose by 4% to $552 million, as compared to September 30, 2006. A 7% increase in shareholders’ equity resulted in an aggregate of $82.1 million on September 30, 2007.

MORE...

ACNB Corporation, headquartered in Gettysburg, PA, is the financial holding company for the wholly-owned subsidiaries of Adams County National Bank, Gettysburg, PA, and Russell Insurance Group, Inc., Westminster, MD. Originally founded in 1857 and celebrating its 150^th Anniversary in 2007, Adams County National Bank serves its marketplace via a network of eighteen retail banking offices located throughout Adams County, PA, and in Dillsburg and Hanover, York County, PA, as well as a Chambersburg Loan Office in Franklin County, PA. Farmers National Bank of Newville, a division of Adams County National Bank, serves customers at three retail banking offices in the Newville, Cumberland County, PA, area. Russell Insurance Group, Inc. offers a broad range of commercial and personal insurance lines with licenses in thirty-two states, including Pennsylvania and Maryland, and offices in Westminster, Carroll County, MD, and Timonium, Baltimore County, MD.

In addition to historical information, this press release may contain forward-looking statements. Examples of forward-looking statements include, but are not limited to, (a) projections or statements regarding future earnings, expenses, net interest income, other income, earnings or loss per share, asset mix and quality, growth prospects, capital structure, and other financial terms, (b) statements of plans and objectives of management or the Board of Directors, and (c) statements of assumptions, such as economic conditions in the Corporation’s market areas. Such forward-looking statements can be identified by the use of forward-looking terminology such as “believes”, “expects”, “may”, “intends”, “will”, “should”, “anticipates”, or the negative of any of the foregoing or other variations thereon or comparable terminology, or by discussion of strategy. Forward-looking statements are subject to certain risks and uncertainties such as local economic conditions, competitive factors, and regulatory limitations. Actual results may differ materially from those projected in the forward-looking statements. We caution readers not to place undue reliance on these forward-looking statements. They only reflect management’s analysis as of this date. The Corporation does not revise or update these forward-looking statements to reflect events or changed circumstances. Please carefully review the risk factors described in other documents the Corporation files from time-to-time with the Securities and Exchange Commission, including the Annual Reports on Form 10-K and Quarterly Reports on Form 10-Q. Please also carefully review any Current Reports on Form 8-K filed by the Corporation with the Securities and Exchange Commission.

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