United States securities and exchange commission logo October 13, 2021 Gerard A. Champi Chief Executive Officer FNCB Bancorp, Inc. 102 East Drinker Street Dunmore, PA 18512 Re: FNCB Bancorp, Inc. Registration Statement on Form S-3 Filed October 7, 2021 File No. 333-260114 Dear Mr. Champi: 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 Tonya K. Aldave at (202) 551-3601 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Seth Popick, Esq.