February 26, 2018
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | CB Financial Services, Inc. |
Registration Statement on FormS-4 (Commission FileNo. 333-222512)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended, CB Financial Services, Inc. hereby requests that the above referenced Registration Statement onForm S-4 be declared effective on March 1, 2018 at 10:00 a.m., or as soon thereafter as is practicable.
Please contact Victor L. Cangelosi, of Luse Gorman, PC. ((202)274-2028), if you have any questions concerning this matter.
| Very truly yours, | ||
| /s/ Barron P. McCune, Jr. | ||
| Barron P. McCune, Jr. | ||
| Vice-Chairman and Chief Executive Officer | ||