Laser ablation proved to be a reliable micro-fabrication technique for patterning and structuring of both thin film and bulk polymer materials. In most of the industrial applications ultra-violet (UV) laser sources are employed, however they have limitations such as maintenance costs and practical issues. As an alternative and promising approach, mid-infrared resonant laser ablation (RIA) has been introduced, in which the laser wavelength is tuned to one of the molecular vibrational transi-tions of the polymer to be ablated. Consequently, the technique is selective in respect of processing a diversity of polymers which usually have different infrared absorption bands. In this paper, we present mid-infrared resonant ablation of PolyMethyl MethAcrylate (PMMA), employing nanosec-ond laser pulses tunable between 3 and 4 microns. This RIA nanosecond laser set-up is based on a commercial laser at 1064 nm pumping a singly resonant Optical Parametric Oscillator (OPO) built around a Periodically-Poled Lithium Niobate (PPLN) crystal with several Quasi-Phase Matching (QPM) periods. RIA has been successfully demonstrated for structuring bulk PMMA, and selective patterning of PMMA thin films on a glass substrate has been implemented.