February 21, 2020 David J. Nasca President and Chief Executive Officer Evans Bancorp, Inc. One Grimsby Drive Hamburg, NY 14075 Re: Evans Bancorp, Inc. Registration Statement on Form S-4 Filed February 14, 2020 File No. 333-236425 Dear Mr. Nasca: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact David Gessert at 202-551-2326 with any questions. Sincerely, Division of Corporation Finance Office of Finance