First National Corporation

112 West King Street

Strasburg, VA 22657

April 26, 2021

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C.  20549

Attention:	John Stickel
	Division of Corporation Finance
	Office of Financial Services

Re:	First National Corporation (the “Registrant”)
	Registration Statement on Form S-4 (File No. 333-255180)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933 (the “Securities Act”), the Registrant hereby requests that the effective date for the above-referenced Registration Statement be accelerated so that it will be declared effective under the Securities Act at 4:00 p.m., Eastern Time, on Monday, April 26, 2021, or as soon thereafter as possible.

The Staff should feel free to contact Ben Barnhill of Nelson Mullins Riley & Scarborough LLP, the Registrant’s legal counsel, at (864) 373-2246 with any questions or comments.

Sincerely,
First National Corporation
By:	/s/ M. Shane Bell
	M. Shane Bell
	Chief Financial Officer