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, |
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| /s/ Jason E. Long |
| Jason E. Long |
| Senior Vice President, Chief Financial Officer and Secretary |