SEC Comment Letter for Farmers & Merchants Bancshares, Inc. (FMFG) (CIK 0001698022) (FMFG) — May 17, 2017
Farmers & Merchants Bancshares, Inc. (FMFG) (CIK 0001698022)
Date: May 17, 2017 · CIK: 0001698022 · Accession: 0000000000-17-017385
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File numbers found in text: 333-217918
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Mail Stop 4720 May 17, 2017 James R. Bosley, Jr. President and Chief Executive Officer Farmers and Merchants Bancshares, Inc. 4510 Lower Beckleysville Road, Suite H Hampstead, MD 21074 Re: Farmers and Merchants Bancshares, Inc. Registration Statement on Form S-1 Filed May 12, 2017 File No. 333-217918 Dear Mr. Bosley : 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 Kate Donovan, Staff Attorney, at (202) 551 -8636 with any questions. Sincerely, /s/ Era Anagnosti Era Anagnosti Legal Branch Chief Office of Financial Services cc: Andrew Bulgin Gordon Feinblatt LLC