July 30, 2024

Paul Nungester
Chief Financial Officer
Premier Financial Corp.
601 Clinton Street
Defiance, OH 43512

       Re: Premier Financial Corp.
           Form 10-K for Fiscal Year Ended December 31, 2023
           Response Dated July 23, 2024
           File No. 000-26850
Dear Paul Nungester:

       We have reviewed your July 23, 2024 response to our comment letter and
have the
following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

        After reviewing your response to this letter, we may have additional
comments. Unless we
note otherwise, any references to prior comments are to comments in our July 9,
2024 letter.

Form 10-K for Fiscal Year Ended December 31, 2023
Loan Portfolio Composition, page 5

1.     Please refer to prior comment 1. As requested in our comment, please
include these
       requested disclosures beginning with your next Form 10-Q, rather than in
your future
       Form 10-K filings as asserted in your response, or tell us why you
believe these
       disclosures are not required in your upcoming interim filings.
Considering the
       significance of your commercial real estate (   CRE   ) loan portfolio,
it appears that these
       disclosures would represent material information relevant to an
assessment of your CRE
       portfolio and should be disclosed pursuant to Item 303(a) of Regulation
S-K.
       Additionally, please clarify for us why you are unable to disclose
current loan-to-value
       ratios and occupancy rates related to your CRE loan portfolio "due to a
lack of reliable
       data."
2.     Please refer to prior comment 2. As requested in our comment, please
include these
       disclosures beginning with your next Form 10-Q, rather than in your
future Form 10-K
 July 30, 2024
Page 2

       filings as asserted in your response, or tell us why you believe these
disclosures are not
       required. Refer to Item 305(b) of Regulation S-K.
       Please contact Shannon Davis at 202-551-6687 or John Spitz at
202-551-3484 with any
questions.



                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Finance