C&F FINANCIAL CORPORATION

December 31, 2024

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VIA EDGAR

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United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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Attn: Aisha Adegbuyi

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Re:C&F Financial Corporation

Registration Statement on Form S-3

Filed December 18, 2024

File No. 333-283895

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Ladies and Gentlemen:

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Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), C&F Financial Corporation, a Virginia corporation (the “Company”), hereby requests acceleration of the effective time of the above-referenced Registration Statement on Form S-3 to 4:00 p.m., Eastern Time, on January 2, 2025 or as soon thereafter as practicable.

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Once the Registration Statement is effective, please orally confirm the event with our counsel, Troutman Pepper Hamilton Sanders LLP by calling Susan Ancarrow at (804) 697-1861. Thank you for your assistance with this matter.

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Sincerely,

C&F FINANCIAL CORPORATION

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cc:Susan S. Ancarrow, Troutman Pepper Hamilton Sanders LLP

Seth A. Winter, Troutman Pepper Hamilton Sanders LLP

Thomas F. Cherry, C&F Financial Corporation

Jason E. Long, C&F Financial Corporation

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