Gordon FeinblattLLC
Attorneys at Law
233 East Redwood Street Baltimore, Maryland 21202-3332 410-576-4000 www.gfrlaw.com |
May 24, 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 S-1/A |
Dear Sir or Madam:
On behalf of Farmers and Merchants Bancshares, Inc. (the “Company”), we hereby transmit for filing Pre-Effective Amendment No. 1 to the Company’s Registration Statement on Form S-1 in respect of its Dividend Reinvestment Plan.
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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