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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-08-009281.txt : 20080327
<SEC-HEADER>0000000000-08-009281.hdr.sgml : 20080327
<ACCEPTANCE-DATETIME>20080221134923
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-08-009281
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080221

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMERICAN NATIONAL BANKSHARES INC
		CENTRAL INDEX KEY:			0000741516
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				541284688
		STATE OF INCORPORATION:			VA
		FISCAL YEAR END:			1218

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		628 MAIN ST
		CITY:			DANVILLE
		STATE:			VA
		ZIP:			24541
		BUSINESS PHONE:		4347925111

	MAIL ADDRESS:	
		STREET 1:		628 MAIN STREET
		STREET 2:		P O BOX 191
		CITY:			DANVILLE
		STATE:			VA
		ZIP:			24543
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561

February 11, 2008


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 completed our review of your Form 10-K and related
filings and have no further comments at this time.

Sincerely,


Michael Clampitt
Staff Attorney


2


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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