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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

Date
May 17, 2017
Author
/s/ Era Anagnosti
Form
UPLOAD
Company
Farmers & Merchants Bancshares, Inc. (FMFG) (CIK 0001698022)

Letter

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

Show Raw Text
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