FIRST DEFIANCE FINANCIAL CORP.
601 Clinton Street
Defiance, Ohio 43512
(419) 782-5015
December 16, 2016
Via Email and EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attn: Mr. Christopher Dunham
| Re: | First Defiance Financial Corp. | |
| Registration Statement on Form S-4 | ||
| Filed on October 18, 2016, as amended on October 31, 2016, November 28, 2016, and | ||
| December 16, 2016 | ||
| Registration No. 333-214154 |
Dear Mr. Dunham:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), First Defiance Financial Corporation (the “Company”) respectfully requests that the effectiveness under the Securities Act of the above captioned Registration Statement be accelerated to Monday, December 19, 2016, at 4:30 p.m., Eastern Time, or as soon thereafter as practicable.
The Company respectfully requests that it be notified of such effectiveness by a telephone call to Kimberly J. Schaefer of Vorys, Sater, Seymour and Pease LLP at (513) 723-4068.
Very truly yours,
FIRST DEFIANCE FINANCIAL CORP.
By: /s/ Donald P. Hileman
Donald P. Hileman
President and Chief Executive Officer