Mail Stop 4561

December 13, 2007

Neal A. Petrovich
Senior Vice President and Chief Financial Officer
American National Bankshares, Inc.
628 Main Street
Danville, VA  24541

	Re: 	American National Bankshares, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2006
Form 10-Q for the Fiscal Quarters Ended March 31, 2007, June 30,
2007
and September 30, 2007
		File No.  0-12820

Dear Mr. Petrovich:

      We have reviewed the above referenced filings and have the
following comments.  Where indicated, we think you should revise
your
document in response to this comments.  If you disagree, we will
consider your explanation as to why our comments are inapplicable
or
a revision is unnecessary.  Please be as detailed as necessary in
your explanation.  In our comments, we may ask you to provide us
with
information so we may better understand your disclosure.  After
reviewing this information, we may raise additional comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your
filings.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.

*	*	*	*



Form 10-K for Fiscal Year Ended December 31, 2006

Item 11. Executive Compensation
1. Please revise to provide information for the PEO, the PFO, and
the
three most highly compensated other executive officers.

Item 13. Certain Relationships and Related Transactions
2. Please revise to include the correct representations from
Instruction 4.c to Item 404(a) of Regulation S-K, or to make the
other required disclosures.

Signature Page
3. The Principal Accounting Officer has to sign in that capacity.
Please revise.

Financial Statements and Supplementary Data

Notes to Consolidated Financial Statements

Note 11 - Trust Preferred Securities, page 51

4. It appears that you consolidate AMNB Statutory Trust I.  Please
tell us how you determined that consolidation is appropriate and
tell
us how you considered the guidance of FIN 46(R).  Please advise
and
revise as necessary.

*	*	*	*

      Please send us your response to these comments within 10
business days or tell us when you will provide us with a response.
Please furnish a cover letter keying your response to our comments
and provide any requested supplemental information.  Please file
your
response letter on EDGAR.  Please understand that we may have
additional comments after reviewing your responses to our
comments.

	 We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing to be certain that the
filing includes all information required under the Securities
Exchange Act of 1934 and that they have provided all information
investors require for an informed investment decision.  Since the
company and its management are in possession of all facts relating
to
a company`s disclosure, they are responsible for the accuracy and
adequacy of the disclosures they have made.



	In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;
* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and
* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.

      Any questions regarding the accounting comment may be
directed
to Dave Irving, Staff Accountant, at (202) 551-3321.  All other
questions may be directed to Michael Clampitt at (202) 551-3434 or
to
me at (202) 551-3872.

Sincerely,



Hugh West
Accounting Branch Chief
Neal A. Petrovich
American National Bankshars, Inc.
December 13, 2007
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