First Keystone Corporation
111 West Front Street
Berwick, Pennsylvania 18603
November 7, 2018
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
Re: | Request for Acceleration |
First Keystone Corporation | |
Registration Statement on Form S-3 (Registration No. 333-228140) |
To Whom It May Concern:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, First Keystone Corporation (the “Company”) hereby requests acceleration of effectiveness of the Company’s registration statement on Form S-3 (Registration No. 333-228140) to 3:00 PM, Eastern Time, on Friday, November 9, 2018 or at the earliest practicable time after that time and date.
If you have any questions, please contact Erik Gerhard of Bybel Rutledge LLP at 717-731-8302 or gerhard@bybelrutledge.com, and please contact Mr. Gerhard when this request for acceleration has been granted.
Yours truly, | |
/s/ Elaine A. Woodland | |
Elaine A. Woodland | |
President & Chief Executive Officer |