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SEC Company Response from CHOICEONE FINANCIAL SERVICES (COFS) — Jun 15, 2026

CHOICEONE FINANCIAL SERVICES INC
Date: June 15, 2026 · CIK: 0000803164 · Accession: 0000905729-26-000113

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File numbers found in text: 333-296152

Date
June 15, 2026
Author
Kelly J. Potes
Form
CORRESP
Company
CHOICEONE FINANCIAL SERVICES INC

Letter

ChoiceOne Financial Services, Inc. 109 East Division

Sparta, Michigan 49345 (616) 887-7366

June 15, 2026

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Financial Services

100 F Street, N.E.

Washington, D.C. 20549

Attn: Aisha Adegbuyi

Re: ChoiceOne Financial Services, Inc. (the "Registrant") Registration Statement on Form S-3 (File No. 333-296152)

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Securities Act"), the Registrant hereby requests that the effective date for the above-referenced Registration Statement be accelerated so that it will be declared effective under the Securities Act at 10:00 a.m., Washington, D.C. time, on June 18, 2026, or as soon thereafter as reasonably practicable.

Very truly yours,
CHOICEONE FINANCIAL SERVICES, INC.

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CORRESP
 1
 filename1.htm

 ChoiceOne Financial Services, Inc.
109 East Division

 Sparta, Michigan 49345
(616) 887-7366

 June 15, 2026

 VIA EDGAR

 Securities and Exchange Commission

 Division of Corporation Finance

 Office of Financial Services

 100 F Street, N.E.

 Washington, D.C. 20549

 Attn: Aisha Adegbuyi

 Re:
 ChoiceOne Financial Services, Inc. (the "Registrant")
 Registration Statement on Form S-3 (File No. 333-296152)

 Pursuant to Rule 461 under the
Securities Act of 1933, as amended (the "Securities Act"), the Registrant hereby requests that the effective date for the above-referenced
Registration Statement be accelerated so that it will be declared effective under the Securities Act at 10:00 a.m., Washington, D.C. time,
on June 18, 2026, or as soon thereafter as reasonably practicable.

 Very truly yours,

 CHOICEONE FINANCIAL SERVICES, INC.

 By
 /s/ Kelly J. Potes

 Kelly J. Potes
 Chief Executive Officer