Securities Exchange Act of 1934
Rule 12h-3(c)

March 21, 2013

Response of the Office of Chief Counsel
Division of Corporation Finance

Based on the facts presented, the Division will not object if Croghan stops filing periodic and current reports under the Exchange Act, including its annual report on Form 10-K for the year ended December 31, 2012. In reaching this position, we note that Croghan has filed post-effective amendments removing from registration unsold securities under its effective registration statements on Forms S-8, and such post-effective amendments are effective. We assume that, consistent with the representations made in your letter, Croghan will file a certificate on Form 15, which will indicate that Croghan is suspending its Section 15(d) reporting obligation pursuant to Exchange Act Rule 12h-3(b)(1)(i), as permitted pursuant to the no-action relief provided in this response, on or before the due date of its Form 10-K for the year ended December 31, 2012.

This position is based on the representations made to the Division in your letter. Any different facts or conditions might require the Division to reach a different conclusion. Further, this response expresses the Division's position on enforcement action only and does not express any legal conclusion on the question presented.

Incoming Letter:

The Incoming Letter is in Acrobat format.

http://www.sec.gov/divisions/corpfin/cf-noaction/2013/croghanbancsharesinc032113.htm