Sandy Hook, the seat of Elliott County, was established early in the nineteenth century and named for its location on a bend in the Little Sandy River. It became the seat of Elliott county after its formation in 1869. The town was renamed Martinsburg in 1872 to honor John P. Martin, but the name was already being used by another Kentucky community, so the name was changed back again.
Elliott County is home to the Laurel Gorge Cultural Heritage Center, an interactive museum and educational center for learning about Appalachian heritage and the natural resources of the region. Elliott County is also located along the Kentucky Quilt Trail, symbolizing the importance of folk art and Appalachian tradition in our community.