Gordon FeinblattLLC
Attorneys at Law
Andrew D. Bulgin 410-576-4280 Fax 410-576-4196 abulgin@gfrlaw.com | Attorneys at Law 233 East Redwood Street Baltimore, Maryland 21202-3332 410-576-4000 www.gfrlaw.com |
March 8, 2017
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Farmers and Merchants Bancshares, Inc. |
| Registration Statement on Form 10 |
Dear Sir or Madam:
On behalf of Farmers and Merchants Bancshares, Inc. (the “Company”), we hereby transmit for filing the Company’s Registration Statement on Form 10 pursuant to which the Company is registering its common stock under Section 12(g) of the Securities Exchange Act of 1934, as amended.
Should you have any questions, please contact the undersigned at (410) 576-4280.
| Sincerely, | |
| /s/ Andrew D. Bulgin | |
| Andrew D. Bulgin |
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