SEC Comment Letter for CHOICEONE FINANCIAL SERVICES INC (COFS) (CIK 0000803164) (COFS) — Mar 23, 2020
CHOICEONE FINANCIAL SERVICES INC (COFS) (CIK 0000803164)
Date: March 23, 2020 · CIK: 0000803164 · Accession: 0000000000-20-002529
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-237227
Letter
March 23, 2020 Kelly Potes Chief Executive Officer ChoiceOne Financial Services, Inc. 109 East Division Sparta, MI 49345 Re:ChoiceOne Financial Services, Inc. Registration Statement on Form S-4 Filed March 16, 2020 File No. 333-237227 Dear Mr. Potes: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact David Lin, Staff Attorney, at (202) 551-3552 with any questions. Sincerely, Division of Corporation Finance Office of Finance
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March 23, 2020
Kelly Potes
Chief Executive Officer
ChoiceOne Financial Services, Inc.
109 East Division
Sparta, MI 49345
Re:ChoiceOne Financial Services, Inc.
Registration Statement on Form S-4
Filed March 16, 2020
File No. 333-237227
Dear Mr. Potes:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact David Lin, Staff Attorney, at (202) 551-3552 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance