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                                                            August 5, 2019

Kelly Potes
Chief Executive Officer
ChoiceOne Financial Services, Inc.
109 East Division
Sparta, MI 49345

       Re: ChoiceOne Financial Services, Inc.
           Amendment No. 1 to Registration Statement on Form S-4
           Filed July 26, 2019
           File No. 333-232157

Dear Mr. Potes:

      We have reviewed your amended registration statement and have the
following
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments. Unless
we note
otherwise, our references to prior comments are to comments in our July 11,
2019 letter.

Amendment No. 1 to Form S-4

Summary Compensation Table
Compensation Overview, page 108

1.     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.
 Kelly Potes
FirstName LastNameKelly Potes
ChoiceOne Financial Services, Inc.
August 5, NameChoiceOne Financial Services, Inc.
Comapany2019
Page 2
August 5, 2019 Page 2
FirstName LastName
       You may contact John Spitz at 202-551-3484 or Michael Volley at
202-551-3437 if you
have questions regarding comments on the financial statements and related
matters. Please
contact David Lin at 202-551-3552 or Erin Purnell at 202-551-3454 with any
other questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Financial
Services
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