SEC Comment Letter 0000000000-23-001756 to EAGLE FINANCIAL SERVICES INC (EFSI) (CIK 0000880641) (EFSI)

EAGLE FINANCIAL SERVICES INC (EFSI) (CIK 0000880641)
Date: Feb. 22, 2023 · CIK: 0000880641 · Accession: 0000000000-23-001756

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AI Filing Summary & Sentiment

File numbers found in text: 333-269804

Date

February 22, 2023

Author

Office of Finance

Form

UPLOAD

Company

EAGLE FINANCIAL SERVICES INC (EFSI) (CIK 0000880641)

Letter

United States securities and exchange commission logo February 22, 2023 Brandon C. Lorey President and Chief Executive Officer Eagle Financial Services, Inc. 2 East Main Street P.O. Box 391 Berryville, Virginia 22611 Re:Eagle Financial Services, Inc. Registration Statement on Form S-3 Filed February 15, 2023 File No. 333-269804 Dear Brandon C. Lorey: 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: Gregory M. Sobczak, Esq.

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United States securities and exchange commission logo
February 22, 2023
Brandon C. Lorey
President and Chief Executive Officer
Eagle Financial Services, Inc.
2 East Main Street
P.O. Box 391
Berryville, Virginia 22611
Re:Eagle Financial Services, Inc.
Registration Statement on Form S-3
Filed February 15, 2023
File No. 333-269804
Dear Brandon C. Lorey:
            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:       Gregory M. Sobczak, Esq.

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