Company: PFIS
Filing Date: 2025-07-30
Form Type: CORRESP
Source: 0001104659-25-072184
Chunk: 0

Company: PEOPLES FINANCIAL SERVICES CORP.
Filing Date: 2025-07-30
Form: CORRESP
Chunk 0
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<div align='center'>Peoples Financial Services Corp.

102 E. Drinker Street

Dunmore, PA 18512

July 30, 2025</div>

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Todd Schiffman

| Re: |     | Peoples Financial Services Corp.   |
|     |     | Registration Statement on Form S-4 |
|     |     | File No. 333-288783                |

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities
Act of 1933, as amended, Peoples Financial Services Corp. (the “Company”) hereby respectfully requests that the effective
date of the above referenced Registration Statement on Form S-4 be accelerated to 4:00 p.m., Eastern Time, on August 1, 2025, or as soon as practicable thereafter.

We respectfully request that the Company be notified
of such effectiveness by a telephone call or email to the Company’s counsel, Donald R. Readlinger of Troutman Pepper Locke LLP,
who can be reached at (609) 951-4164 or donald.readlinger@troutman.com and that such effectiveness also be confirmed to the Company in
writing. If you have any questions regarding this request, please contact Donald R. Readlinger.

| Respectfully,                    |                                |
| Peoples Financial Services Corp. |                                |
| By:                              | /s/ James M. Bone, Jr., CPA    |
|                                  | Name: James M. Bone, Jr., CPA  |
|                                  | Title: Chief Financial Officer |

| cc: |     | Donald R. Readlinger, Troutman Pepper Locke LLP |