EAGLE FINANCIAL SERVICES, INC.
2 East Main Street
P.O. Box 391
Berryville, Virginia 22611
February 24, 2023
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Eagle Financial Services, Inc. |
Registration Statement on Form S-3 (Registration No. 333-269804)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
Eagle Financial Services, Inc., a Virginia corporation (the “Company”), hereby requests that the above-referenced Registration Statement on Form S-3 be declared effective at 4:30 p.m., Eastern time, on February 28, 2023, or as soon thereafter as is practicable.
| Very truly yours, |
/s/ Brandon Lorey |
Brandon Lorey |
| President and Chief Executive Officer |
| (Duly Authorized Representative) |
