<SEC-DOCUMENT>0001140361-24-043558.txt : 20241120
<SEC-HEADER>0001140361-24-043558.hdr.sgml : 20241120
<ACCEPTANCE-DATETIME>20241016161047
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-24-043558
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241016

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CHOICEONE FINANCIAL SERVICES INC
		CENTRAL INDEX KEY:			0000803164
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		ORGANIZATION NAME:           	02 Finance
		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
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    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">ChoiceOne Financial Services, Inc.<br>
      109 East Division</div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Sparta, Michigan 49345<br>
      (616) 887-7366</div>
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    <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">October 16, 2024</div>
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    <div style="font-family: 'Times New Roman',Times,serif; font-weight: bold;">VIA EDGAR</div>
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    <div style="font-family: 'Times New Roman',Times,serif;">Securities and Exchange Commission</div>
    <div style="font-family: 'Times New Roman',Times,serif;">Division of Corporation Finance</div>
    <div style="font-family: 'Times New Roman',Times,serif;">Office of Financial Services</div>
    <div style="font-family: 'Times New Roman',Times,serif;">100 F Street, N.E.</div>
    <div style="font-family: 'Times New Roman',Times,serif;">Washington, D.C. 20549</div>
    <div style="font-family: 'Times New Roman',Times,serif;">Attn: Robert Arzonetti, Staff Attorney</div>
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            <div style="font-family: 'Times New Roman',Times,serif;">Re:</div>
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            <div style="font-family: 'Times New Roman',Times,serif;">ChoiceOne Financial Services, Inc. (the &#8220;Registrant&#8221;)<br>
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          <td rowspan="1" style="width: 84.62%; vertical-align: top;"><u><font style="font-family: 'Times New Roman',Times,serif;">Registration Statement on Form S-4 (File No. 333-282177)</font></u></td>
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    <div style="font-family: 'Times New Roman',Times,serif;">Dear Mr. Arzonetti:</div>
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    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman',Times,serif;">Pursuant to Rule 461 under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), the Registrant hereby requests that
      the effective date for the above-referenced Registration Statement be accelerated so that it will be declared effective under the Securities Act at 4:00 p.m., Washington, D.C. time, on October 18, 2024, or as soon thereafter as reasonably
      practicable.</div>
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    <div style="text-indent: 36pt; font-family: 'Times New Roman',Times,serif;">The Registrant authorizes Charlie Goode of Warner Norcross + Judd LLP to orally modify or withdraw this request for acceleration.</div>
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    <div style="text-indent: 36pt; font-family: 'Times New Roman',Times,serif;">Please contact Charlie Goode of Warner Norcross + Judd LLP at (616) 752-2176 or cgoode@wnj.com when this request for acceleration
      has been granted and with any questions or concerns regarding this matter.</div>
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            <div style="font-family: 'Times New Roman',Times,serif;">Very truly yours,</div>
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            <div style="font-family: 'Times New Roman',Times,serif;">CHOICEONE FINANCIAL SERVICES, INC.</div>
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            <div style="font-family: 'Times New Roman',Times,serif;">By</div>
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            <div style="font-family: 'Times New Roman',Times,serif;">/s/ Kelly J. Potes</div>
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            <div style="font-family: 'Times New Roman',Times,serif;">Kelly J. Potes</div>
            <div style="font-family: 'Times New Roman',Times,serif;">President and Chief Executive Officer</div>
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