SEC Company Response from EVANS BANCORP INC (EVBN) (CIK 0000842518) — Mar 9, 2020
EVANS BANCORP INC (EVBN) (CIK 0000842518)
Date: March 9, 2020 · CIK: 0000842518 · Accession: 0001193125-20-067234
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File numbers found in text: 333-236425
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CORRESP 1 filename1.htm CORRESP March 9, 2020 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: David Gessert Re: Evans Bancorp, Inc. Amendment No. 1 to Registration Statement on Form S-4 Filed March 9, 2020 File No. 333-236425 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Evans Bancorp, Inc. hereby respectfully requests that the effective date for above-referenced Registration Statement on Form S-4 be accelerated to 4:00 p.m., Eastern Time, on Wednesday, March 11, 2020, or as soon as practicable thereafter. Please contact Michael P. Reed of Covington & Burling LLP at (202) 662-5988 or MReed@cov.com with any questions you may have regarding this request. In addition, please notify Mr. Reed by telephone when this request for acceleration has been granted. Respectfully, Evans Bancorp, Inc. By: /s/ David J. Nasca Name: David J. Nasca Title: President and Chief Executive Officer cc: Michael P. Reed, Covington & Burling LLP Kevin D. Maroney, FSB Bancorp, Inc. Benjamin M. Azoff, Luse Gorman, PC