December 20, 2024

Thomas F. Cherry
President and Chief Executive Officer
C & F Financial Corporation
3600 La Grange Parkway
Toano, VA 23168

       Re: C & F Financial Corporation
           Registration Statement on Form S-3
           Filed December 18, 2024
           File No. 333-283895
Dear Thomas F. Cherry:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Aisha Adegbuyi at 202-551-8754 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Finance
cc:   Susan S. Ancarrow, Esq.