November 26, 2024

David Boyle
Chief Executive Officer
Burke & Herbert Financial Services Corp.
100 S. Fairfax St.
Alexandria, VA 22314

       Re: Burke & Herbert Financial Services Corp.
           Registration Statement on Form S-3
           Filed November 15, 2024
           File No. 333-283261
Dear David Boyle:

       We have conducted a limited review of your registration statement and
have the
following comment.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Form S-3 filed November 15, 2024
General

1.     We note the disclosure that Burke & Herbert Financial Services Corp.
and/or one or
       more selling securityholders to be identified in the future may from
time to time offer
       and sell in one or more offerings, together or separately, any
combination of the
       securities described in the prospectus. Please revise to register a
specific amount of
       securities for the selling securityholders. Please refer to Compliance
and Disclosure
       Interpretations, Securities Act Rules, Questions and Answers 228.03 and
228.04. In
       that regard, please also confirm compliance with Rule 430B(b)(2) and
revise to refer
       to the unnamed security holders by identifying the initial offering
transaction by
       which the securities were sold. Alternatively, revise to remove the
description that
       indicates that selling security holders may be identified in the future
in any
       combination of the securities described in the prospectus where you are
not able to
 November 26, 2024
Page 2

       comply with Rule 430B, or advise. Finally, for any shares that are being
offered by
       selling shareholders, revise this registration statement to specifically
register those
       shares and pay the required fees.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Susan Block at 202-551-3210 or Christian Windsor at
202-551-3419
with any other questions.



                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Finance