March 9, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: David Gessert
| Re: | Evans Bancorp, Inc. |
Amendment No. 1 to Registration Statement on Form S-4 |
Filed March 9, 2020 |
File No. 333-236425 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Evans Bancorp, Inc. hereby respectfully requests that the effective date for above-referenced Registration Statement on Form S-4 be accelerated to 4:00 p.m., Eastern Time, on Wednesday, March 11, 2020, or as soon as practicable thereafter.
Please contact Michael P. Reed of Covington & Burling LLP at (202) 662-5988 or MReed@cov.com with any questions you may have regarding this request. In addition, please notify Mr. Reed by telephone when this request for acceleration has been granted.
Respectfully,
Evans Bancorp, Inc.
| By: | /s/ David J. Nasca | |
| Name: | David J. Nasca | |
| Title: | President and Chief Executive Officer |
| cc: | Michael P. Reed, Covington & Burling LLP |
Kevin D. Maroney, FSB Bancorp, Inc.
Benjamin M. Azoff, Luse Gorman, PC
