<SEC-DOCUMENT>0000905729-19-000158.txt : 20190918
<SEC-HEADER>0000905729-19-000158.hdr.sgml : 20190918
<ACCEPTANCE-DATETIME>20190805162413
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000905729-19-000158
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20190805

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CHOICEONE FINANCIAL SERVICES INC
		CENTRAL INDEX KEY:			0000803164
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				382659066
		STATE OF INCORPORATION:			MI
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		109 E DIVISION
		STREET 2:		P O BOX 186
		CITY:			SPARTA
		STATE:			MI
		ZIP:			49345-0186
		BUSINESS PHONE:		6168877366

	MAIL ADDRESS:	
		STREET 1:		109 EAST DIVISION
		STREET 2:		P O BOX 186
		CITY:			SPARTA
		STATE:			MI
		ZIP:			49345-0186

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	1ST COMMUNITY BANCORP INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><IMG SRC="image_001.jpg" ALT="" STYLE="height: 58px; width: 217px"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">August 5, 2019</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Securities and Exchange Commission</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Office of Financial Services</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">100 F Street, N.E.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Attn: Erin Purnell, Staff Attorney</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 6%; font: 12pt Times New Roman, Times, Serif">Re:</TD>
    <TD STYLE="width: 94%">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Response to Comment on ChoiceOne Financial Services, Inc.&rsquo;s</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Amendment No. 1 to Registration Statement on Form S-4</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Filed July 26, 2019</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">File No. 333-232157</P></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">This letter, along with the Pre-Effective Amendment No. 2 (&ldquo;Amendment
No. 2&rdquo;) to Registration Statement on Form S-4, filed today with the Securities and Exchange Commission, provides ChoiceOne
Financial Services, Inc.&rsquo;s (&ldquo;ChoiceOne&rdquo;) responses in reply to the Staff&rsquo;s comment letter dated August
5, 2019 (the &ldquo;Comment Letter&rdquo;).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">For your convenience, each of your comments in your Comment Letter
is set forth below in italicized print immediately prior to ChoiceOne&rsquo;s response.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>Amendment No. 1 to Form S-4</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>Summary Compensation Table</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>Compensation Overview, page 108</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I><U>Comment #1</U>:</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I>We note your revised disclosure in response to comment 5. Please
file the transition agreement entered into with Mr. Cady and the employment agreement entered into with Mr. Burke as exhibits to
the registration statement. Please also ensure that you have included any other material contracts that should be provided pursuant
to Item 601(b)(10) of Regulation S-K.</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B><U>Response</U>:</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Mr. Burke&rsquo;s employment agreement has been filed as Exhibit
10.7, and Mr. Cady&rsquo;s transition agreement has been filed as Exhibit 10.8, to the registration statement.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">ChoiceOne&rsquo;s management is available to discuss any of its
responses with you at your convenience. Should you have any questions or want to discuss these matters further, please feel free
to contact the undersigned by phone at (616) 887-6837 or by email at <U>kpotes@choiceone.com</U>.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Sincerely,</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">ChoiceOne Financial Services, Inc.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><U>/s/ Kelly J. Potes</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Kelly J. Potes</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">President and Chief Executive Officer</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
