Company: PFIS
Filing Date: 2025-05-05
Form Type: CORRESP
Source: 0001104659-25-044502
Chunk: 0

Company: PEOPLES FINANCIAL SERVICES CORP.
Filing Date: 2025-05-05
Form: CORRESP
Chunk 0
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May 5, 2025

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

| Re: | Peoples Financial Services Corp.   
 Registration Statement on Form S-3 
 Filed April 21, 2025               
 File No. 333-286656                |

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Peoples Financial Services Corp., a Pennsylvania corporation (the “Company”), hereby requests acceleration of the effective time of the above-referenced Registration Statement on Form S-3 to 4:00 p.m., Eastern Time, on May 7, 2025 or as soon thereafter as practicable.

Once the Registration Statement is effective, please
orally confirm the event with our counsel, Troutman Pepper Locke LLP by calling Donald R. Readlinger at (609) 951-4164. Thank you for
your assistance with this matter.

| Sincerely,                       |                                                      |
| PEOPLES FINANCIAL SERVICES CORP. |                                                      |
| By:                              | /s/ James M. Bone, Jr., CPA                          |
|                                  | James M. Bone, Jr., CPA                              |
|                                  | Executive Vice President and Chief Financial Officer |

| cc: | Donald R. Readlinger, Troutman Pepper Locke LLP    
 Gerard A. Champi, Peoples Financial Services Corp. |