December 19, 2018 Jeffrey V. Haley President and Chief Executive Officer American National Bankshares Inc. 628 Main Street Danville, VA 24541 Re: American National Bankshares Inc. Registration Statement on Form S-4 Filed December 14, 2018 File No. 333-228810 Dear Mr. Haley : 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 Christopher Dunham, Staff Attorney, at (202) 551-3783 with any questions. Sincerely, Division of Corporation Finance Office of Financial Services cc: Scott H. Richter