C&F FINANCIAL CORPORATION

 

October 15, 2019

 

BY EDGAR TRANSMISSION

 

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

 

Attention: Mr. David Lin

 

Re:                             C&F Financial Corporation

Registration Statement on Form S-4

File No. 333-233970

 

Dear Mr. Lin:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), C&F Financial Corporation hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective under the Securities Act at 4:00 p.m., Eastern Time, on Friday, October 18, 2019, or as soon thereafter as practicable.

 

Please contact Scott H. Richter of Williams Mullen at (804) 420-6221 with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.  Thank you for your assistance.

 

	Very truly yours,
	/s/ Jason E. Long
	Jason E. Long
	Senior Vice President, Chief Financial Officer and Secretary