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SEC Comment Letter for CHOICEONE FINANCIAL SERVICES (COFS) — Jun 3, 2026

CHOICEONE FINANCIAL SERVICES INC
Date: June 3, 2026 · CIK: 0000803164 · Accession: 0000000000-26-005593

Offering / Registration Process

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File numbers found in text: 333-296152

Date
June 3, 2026
Author
Division of
Form
UPLOAD
Company
CHOICEONE FINANCIAL SERVICES INC

Letter

Re: ChoiceOne Financial Services, Inc. Registration Statement on Form S-3 Filed May 22, 2026 File No. 333-296152 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 Aisha Adegbuyi at 202-551-8754 with any questions.

June 3, 2026

Kelly J. Potes Chief Executive Officer ChoiceOne Financial Services, Inc. 109 East Division Street Sparta, MI 49345

Sincerely,
Division of
Corporation Finance
Office of Finance
cc: Charlie Goode, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 June 3, 2026

Kelly J. Potes
Chief Executive Officer
ChoiceOne Financial Services, Inc.
109 East Division Street
Sparta, MI 49345

 Re: ChoiceOne Financial Services, Inc.
 Registration Statement on Form S-3
 Filed May 22, 2026
 File No. 333-296152
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 Aisha Adegbuyi at 202-551-8754 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Finance
cc: Charlie Goode, Esq.
</TEXT>
</DOCUMENT>