0000805676-18-000068.txt : 20180510 0000805676-18-000068.hdr.sgml : 20180510 20180404171847 ACCESSION NUMBER: 0000805676-18-000068 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180404 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PARK NATIONAL CORP /OH/ CENTRAL INDEX KEY: 0000805676 STANDARD INDUSTRIAL CLASSIFICATION: NATIONAL COMMERCIAL BANKS [6021] IRS NUMBER: 311179518 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 50 NORTH THIRD ST CITY: NEWARK STATE: OH ZIP: 43055 BUSINESS PHONE: 6143498451 MAIL ADDRESS: STREET 1: P O BOX 3500 CITY: NEWARK STATE: OH ZIP: 43058-3500 CORRESP 1 filename1.htm Document


Park National Corporation
50 North Third Street
Newark, Ohio 43058
(740) 349-8451


April 4, 2018

VIA EDGAR

Mr. Christopher Dunham
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

Re:
Park National Corporation
Registration Statement on Form S-4; File No. 333-223559
Request for Acceleration

Dear Mr. Dunham:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Park National Corporation (the “Company”) hereby requests that its Registration Statement on Form S-4 filed with the Securities and Exchange Commission (the “Commission”) on March 9, 2018 (File No. 333-223559), as amended on April 4, 2018 (the “Registration Statement”), be made effective at 4:00 p.m. (EST) on April 5, 2018, or as soon as possible thereafter.

Please contact James J. Barresi of Squire Patton Boggs (US) LLP at (513) 361-1260 or by email at james.barresi@squirepb.com with any questions you may have concerning this request.  In addition, please notify Mr. Barresi when this request for acceleration has been granted.

PARK NATIONAL CORPORATION


By:
/s/ David L. Trautman            
David L. Trautman
Chief Executive Officer and President


cc: James J. Barresi, Squire Patton Boggs (US) LLP