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                            December 22, 2021

       Scott C. Harvard
       President and Chief Executive Officer
       First National Corporation
       112 West King Street
       Strasburg, VA 22657

                                                        Re: First National
Corporation
                                                            Registration
Statement on Form S-3
                                                            Filed December 20,
2021
                                                            File No. 333-261751

       Dear Mr. Harvard:

              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 David
Lin, Staff Attorney, at (202) 551-3552 with any questions.




                            Sincerely,


                            Division of Corporation Finance

                            Office of Finance