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
AI Filing Summary & Sentiment
File numbers found in text: 333-296152
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<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>