Correspondence 0000913341-24-000062 from C & F FINANCIAL CORP (CFFI) (CIK 0000913341) (CFFI)
C & F FINANCIAL CORP (CFFI) (CIK 0000913341)
Date: Dec. 31, 2024 · CIK: 0000913341 · Accession: 0000913341-24-000062
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File numbers found in text: 333-283895
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CORRESP 1 filename1.htm C&F FINANCIAL CORPORATION December 31, 2024 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Aisha Adegbuyi Re:C&F Financial Corporation Registration Statement on Form S-3 Filed December 18, 2024 File No. 333-283895 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), C&F Financial Corporation, a Virginia corporation (the “Company”), hereby requests acceleration of the effective time of the above-referenced Registration Statement on Form S-3 to 4:00 p.m., Eastern Time, on January 2, 2025 or as soon thereafter as practicable. Once the Registration Statement is effective, please orally confirm the event with our counsel, Troutman Pepper Hamilton Sanders LLP by calling Susan Ancarrow at (804) 697-1861. Thank you for your assistance with this matter. Sincerely, C&F FINANCIAL CORPORATION By: /s/ Jason E. Long Jason E. Long Executive Vice President, Chief Financial Officer and Secretary cc:Susan S. Ancarrow, Troutman Pepper Hamilton Sanders LLP Seth A. Winter, Troutman Pepper Hamilton Sanders LLP Thomas F. Cherry, C&F Financial Corporation Jason E. Long, C&F Financial Corporation