SEC Comment Letter 0000000000-23-006284 to CHOICEONE FINANCIAL SERVICES INC (COFS) (CIK 0000803164) (COFS)
CHOICEONE FINANCIAL SERVICES INC (COFS) (CIK 0000803164)
Date: June 12, 2023 · CIK: 0000803164 · Accession: 0000000000-23-006284
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File numbers found in text: 333-272337
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United States securities and exchange commission logo
June 12, 2023
Kelly J. Potes
Chief Executive Officer
ChoiceOne Financial Services, Inc.
109 East Division Street
Sparta, Michigan 49345
Re:ChoiceOne Financial Services, Inc.
Registration Statement on Form S-3
Filed June 1, 2023
File No. 333-272337
Dear Kelly J. 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 Madeleine Mateo at 202-551-3465 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Charlie Goode, Esq.