# EDGAR Filing Document

**Accession Number:** 0000880641
**File Stem:** 0000880641-26-000018
**Filing Date:** 2026-6
**Character Count:** 26232
**Document Hash:** 57d33e64b500ccfd6bd03ccdb6e5f91b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000880641-26-000018.hdr.sgml**: 20260630

**ACCESSION NUMBER**: 0000880641-26-000018

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 14

**FILED AS OF DATE**: 20260630

**DATE AS OF CHANGE**: 20260630

**EFFECTIVENESS DATE**: 20260630

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** EAGLE FINANCIAL SERVICES INC
- **CENTRAL INDEX KEY:** 0000880641
- **STANDARD INDUSTRIAL CLASSIFICATION:** STATE COMMERCIAL BANKS [6022]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 541601306
- **STATE OF INCORPORATION:** VA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-297162
- **FILM NUMBER:** 261140931

**BUSINESS ADDRESS:**
- **STREET 1:** 2 E MAIN ST
- **CITY:** BERRYVILLE
- **STATE:** VA
- **ZIP:** 22611
- **BUSINESS PHONE:** 540-955-2510

**MAIL ADDRESS:**
- **STREET 1:** PO BOX 391
- **CITY:** BERRYVILLE
- **STATE:** VA
- **ZIP:** 22611

**As filed with the Securities and Exchange Commission on June 30, 2026**

**Registration No. 333-______**

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**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

_________________________

FORM S-8

REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

_________________________

**EAGLE FINANCIAL SERVICES, INC.**

(Exact name of registrant as specified in its charter)

_________________________

---

| | |
|:---|:---|
| **Virginia** | **54-1601306** |
| (State or other jurisdiction of<br>incorporation or organization) | (I.R.S. Employer<br>Identification No.) |
| **2 East Main Street**<br>**P.O. Box 391**<br>**Berryville, Virginia**  | **22611** |
| (Address of principal executive offices) | (Zip Code) |

---

_________________________

**Eagle Financial Services, Inc.**

**2026 Employee Stock Purchase Plan** 

(Full title of the plan)

**Brandon C. Lorey**

**President and Chief Executive Officer**

**Eagle Financial Services, Inc.**

**2 East Main Street**

**P.O. Box 391**

**Berryville, Virginia 22611**

(Name and address of agent for service)

**(540) 955-2510** 

(Telephone number, including area code, of agent for service)

With copies to:

**Lee G. Lester**

**Williams Mullen**

**200 South 10**<sup>th</sup> **Street, Suite 1600**

**Richmond, Virginia 23219**

 **(804) 420-6000**

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

---

| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | ☐ | Accelerated filer | ☒ |
| Non-accelerated filer | ☐ | Smaller reporting company | ☒ |
|  |  | Emerging growth company | ☐ |

---

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

_________________________

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**Part I**

**INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS**

The documents containing the information specified in Part I of this Registration Statement on Form S-8 will be sent or delivered to participants in the Eagle Financial Services, Inc. 2026 Employee Stock Purchase Plan (the "Plan") as specified in Rule 428(b)(1) under the Securities Act. Such documents are not required to be, and are not being, filed by the Registrant with the Securities and Exchange Commission (the "Commission"), either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act. Such documents, together with the documents incorporated by reference herein pursuant to Item 3 of Part II of this Registration Statement, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.

**Part II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 3. Incorporation of Documents by Reference.**

The following documents previously filed by the Registrant with the Commission pursuant to the Securities Exchange Act of 1934, as amended (the "Exchange Act"), are incorporated herein by reference and made a part hereof, to the extent that such documents are considered filed with the Commission:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)The Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2025, filed with the Commission on March 16, 2026.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)The portions of the Registrant's Definitive Proxy Statement on Schedule 14A, filed with the Commission on April 8, 2026, that are specifically incorporated by reference into the Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2025.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)The Registrant's Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, filed with the Commission on May 11, 2026.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)The Registrant's Current Reports on Form 8-K filed with the Commission on January 21, 2026, January 27, 2026 and May 20, 2026.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e)The description of the Registrant's common stock as set forth in a Registration Statement on Form 8-A, filed on April 29, 1992, as updated by Exhibit 4.1 to the Registrant's Annual Report on Form 10-K for the year ended December 31, 2019, filed on March 13, 2020, including any other amendment or reports filed to update such description.

All documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act (other than portions of those documents furnished or otherwise not deemed to be filed) after the date of this Registration Statement and prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be a part hereof from the date of filing of such documents. Any statement contained in a document incorporated or deemed to be incorporated by reference herein and to be a part hereof shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained in any subsequently filed document which also is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement. The Registrant's Exchange Act file number with the Commission is 001-42512.

**Item 4. Description of Securities.**

Not applicable.

**Item 5. Interests of Named Experts and Counsel.**

Not applicable.

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**Item 6. Indemnification of Directors and Officers.**

Article 10 of Chapter 9 of Title 13.1 of the Code of Virginia, as amended (the "Virginia Code"), stipulates that, unless limited by its articles of incorporation, a Virginia corporation must indemnify a director or officer who was wholly successful, on the merits or otherwise, in the defense of any proceeding to which the director or officer was a party because he or she is or was a director or officer of the corporation, against the expenses incurred by the director or officer in connection with the proceeding. The Virginia Code permits a corporation to advance funds to a director or officer to pay for or reimburse expenses incurred in any legal proceeding before final disposition of the proceeding, if the director or officer delivers to the corporation a signed written undertaking to repay any funds advanced if he or she is not entitled to mandatory indemnification and it is ultimately determined that he or she did not meet the relevant standard of conduct. A corporation is permitted to indemnify a director or officer against liability incurred in a proceeding if a determination has been made by the disinterested members of the board of directors, special legal counsel or shareholders that the director or officer conducted himself or herself in good faith and otherwise met the required standard of conduct. To meet the relevant standard of conduct, the Virginia Code provides that the director or officer must have believed, in the case of conduct in his or her official capacity with the corporation, that his or her conduct was in its best interests and, in the case of other conduct, that his or her conduct was at least not opposed to its best interests. In the case of any criminal proceeding, the director or officer must not have had reasonable cause to believe his or her conduct was unlawful. In a proceeding by or in the right of the corporation, no indemnification shall be made in respect of any matter as to which a director or officer is adjudged to be liable to the corporation, except for expenses incurred in connection with the proceeding if it is determined that the director or officer has met the relevant standard of conduct. In any other proceeding, no indemnification shall be made if the director or officer is adjudged liable to the corporation on the basis that he or she improperly received a personal benefit. Corporations are given the power to make any further indemnity, including indemnity with respect to a proceeding by or in the right of the corporation, and to make additional provision for advances and reimbursement of expenses, to any director or officer that may be authorized by the articles of incorporation or any bylaw made by the shareholders, or any resolution adopted, before or after the event, by the shareholders, except an indemnity against willful misconduct or a knowing violation of the criminal law.

The Articles of Incorporation of the Registrant contain provisions indemnifying the directors and officers of the Registrant to the full extent permitted by Virginia law. In addition, the Articles of Incorporation of the Registrant eliminate the personal liability of the Registrant's directors and officers to the Registrant or its shareholders for monetary damages to the full extent permitted by Virginia law.

The Articles of Incorporation also permit the Registrant to procure insurance, in such amounts as the Board of Directors may determine, on behalf of any person who is or was a director, officer, employee or agent of another corporation, partnership, joint venture, trust, employee benefit plan or other enterprise, against any liability asserted against or incurred by such person in any such capacity or arising from his status as such, whether or not the corporation would have power to indemnify him against such liability under the provisions of the Articles of Incorporation.

**Item 7. Exemption from Registration Claimed.**

Not applicable.

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**Item 8. Exhibits.**

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 4.1 | Articles of Incorporation of the Company, restated in electronic format only as of March 1, 2006 (incorporated by reference to Exhibit 3.1 of the Company's Current Report on Form 8-K dated March 1, 2006). |
| 4.2 | Bylaws of the Company (incorporated herein by reference to Exhibit 3.1 of the Company's Current Report on Form 8-K filed on May 20, 2021). |
| 4.3 | Eagle Financial Services, Inc. 2026 Employee Stock Purchase Plan (incorporated by reference to Appendix A of the Proxy Statement for the Annual Meeting of Shareholders held on May 19, 2026, filed on April 8, 2026). |
| 5.1 | Opinion of Williams Mullen.\* |
| 23.1 | Consent of Williams Mullen (included in Exhibit 5.1).\* |
| 23.2 | Consent of Yount, Hyde & Barbour, P.C.\* |
| 24 | Power of Attorney (included on signature page). |
| 107 | Filing Fee Table.\* |

---

_______________

\* Filed herewith.

**Item 9. Undertakings.**

(a) The undersigned registrant hereby undertakes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement;

Provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the Registration Statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new Registration Statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

(b) The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing of the registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934)

------

that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

(c) Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act of 1933 and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act of 1933 and will be governed by the final adjudication of such issue.

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**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Clarke County, Virginia, on June 30, 2026.

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| | |
|:---|:---|
| **Eagle Financial Services, Inc.**  | **Eagle Financial Services, Inc.**  |
| By: | /s/ BRANDON C. LOREY |
|  | Brandon C. Lorey<br>President and Chief Executive Officer |

---

Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated. Each person whose signature appears below constitutes and appoints Brandon C. Lorey and Kathleen J. Chappell, and each of them singly, as his or her true and lawful attorneys-in-fact and agents, with full power of substitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments or post-effective amendments to this registration statement, hereby ratifying and confirming such person's signature as it may be signed by said attorneys to any and all amendments.

<u>Date</u> <u>Signature</u> 

June 30, 2026 /s/ BRANDON C. LOREY

Brandon C. Lorey, President, Chief Executive Officer, and Director

(Principal Executive Officer)

June 30, 2026 /s/ KATHLEEN J. CHAPPELL

Kathleen J. Chappell, Executive Vice President and Chief Financial Officer (Principal Financial and Accounting Officer)

June 30, 2026 /s/ CARY C. NELSON

&nbsp;&nbsp;&nbsp;&nbsp; Cary C. Nelson, Chair of the Board and Director

June 30, 2026 /s/ SCOTT M. HAMBERGER

&nbsp;&nbsp;&nbsp;&nbsp; Scott M. Hamberger, Vice Chair of the Board and Director

June 30, 2026 /s/ SUSAN D. DAVIES

&nbsp;&nbsp;&nbsp;&nbsp; Susan D. Davies, Director

June 30, 2026 /s/ MARY BRUCE GLAIZE

Mary Bruce Glaize, Director

June 30, 2026 /s/ EDWARD HILL, III

&nbsp;&nbsp;&nbsp;&nbsp; Edward Hill, III, Director

June 30, 2026 /s/ TATIANA C. MATTHEWS

&nbsp;&nbsp;&nbsp;&nbsp; Tatiana C. Matthews, Director

June 30, 2026 /s/ JOHN R. MILLESON

&nbsp;&nbsp;&nbsp;&nbsp; John R. Milleson, Director

June 30, 2026 /s/ DOUGLAS C. RINKER

&nbsp;&nbsp;&nbsp;&nbsp; Douglas C. Rinker, Director

June 30, 2026 /s/ KARTHIK SHYAMSUNDER

Karthik Shyamsunder, Director

June 30, 2026 /s/ JOHN D. STOKELY, JR.

&nbsp;&nbsp;&nbsp;&nbsp; John D. Stokely, Jr., Director

June 30, 2026 /s/ BRIAN T. STROSSER

&nbsp;&nbsp;&nbsp;&nbsp; Brian T. Strosser, Director

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## Exhibit 5.1

**Exhibit 5.1**

![img89463153_0.jpg](img89463153_0.jpg)

June 30, 2026

Eagle Financial Services, Inc.

2 East Main Street

Berryville, Virginia 22611

Re: <u>Registration Statement on Form S-8</u>

Ladies and Gentlemen:

We have acted as special counsel to Eagle Financial Services, Inc., a Virginia corporation (the "Company"), with respect to the offer and sale from time to time of shares of the Company's common stock, par value $2.50 per share (the "Common Stock"), pursuant to the Eagle Financial Services, Inc. 2026 Employee Stock Purchase Plan (the "Plan"). In such capacity, we have reviewed the Registration Statement on Form S-8 (the "Registration Statement") to be filed by the Company with the Securities and Exchange Commission (the "Commission") under the Securities Act of 1933, as amended (the "Securities Act"), to effect the registration of 160,000 shares of Common Stock (the "Shares") under the Plan.

In this regard, we have examined the Plan and such corporate proceedings, records and documents as we have deemed necessary or advisable in connection with the opinion set forth herein. In rendering this opinion letter, we have assumed, with your permission and without independent verification or inquiry, the (i) genuineness of all signatures on all documents, (ii) authenticity of all documents submitted to us as originals, (iii) conformity to the authentic originals of all documents submitted to us as copies and (iv) legal capacity of all natural persons. We have also assumed that there are no agreements or understandings between or among the Company and any participants in the Plan that would expand, modify or otherwise affect the terms of the Plan or the respective rights or obligations of the participants thereunder. Finally, we have assumed the accuracy of all other information provided to us by the Company during the course of our investigations, on which we have relied in issuing this opinion letter.

Based on and subject to the foregoing assumptions and other matters, and to the exceptions, exclusions, qualifications and other limitations set forth herein, it is our opinion that the Shares, when issued pursuant to the Registration Statement and in accordance with the terms and conditions of the Plan, will be validly issued, fully paid and non-assessable.

The foregoing opinion is limited in all respects to the application of the laws of the Commonwealth of Virginia, and we express no opinion as to the effect of the laws of any other jurisdiction. Our opinion is expressed as of the date hereof, and we do not assume any obligation to update or supplement our opinion to reflect any fact or circumstance arising, or any change in law occurring, after such date.

We consent to the filing of this opinion letter as an exhibit to the Registration Statement and to the use of our name in the Registration Statement. In giving such consent, we do not hereby admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations of the Commission.

/s/ WILLIAMS MULLEN

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## Exhibit 23.2

**Exhibit 23.2**

<br>**Consent of Independent Registered Public Accounting Firm**

We consent to the incorporation by reference in this Registration Statement on Form S-8 of Eagle Financial Services, Inc. of our reports dated March 16, 2026, relating to the consolidated financial statements and effectiveness of internal control over financial reporting, appearing in the Annual Report on Form 10-K of Eagle Financial Services, Inc. for the year ended December 31, 2025.

/s/ Yount, Hyde & Barbour, P.C.

Winchester, Virginia

June 30, 2026

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## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

**Exhibit 107.1** 

**Calculation of** Filing Fee **Table** 

**Form** S-8

**Registration Statement under the Securities Act of 1933**

(Form Type)

Eagle Financial Services, Inc.

(Exact Name of Registrant as Specified in its Charter)

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;**Table 1: Newly Registered Securities** | &nbsp;&nbsp;**Table 1: Newly Registered Securities** | &nbsp;&nbsp;**Table 1: Newly Registered Securities** | &nbsp;&nbsp;**Table 1: Newly Registered Securities** | &nbsp;&nbsp;**Table 1: Newly Registered Securities** | &nbsp;&nbsp;**Table 1: Newly Registered Securities** | &nbsp;&nbsp;**Table 1: Newly Registered Securities** | &nbsp;&nbsp;**Table 1: Newly Registered Securities** |
| &nbsp;&nbsp;Security Type | &nbsp;&nbsp;**Security Class Title** | &nbsp;&nbsp;**Fee Calculation Rule** | &nbsp;&nbsp;**Amount Registered (1)** | &nbsp;&nbsp;**Proposed Maximum Offering Price Per Unit (2)** | &nbsp;&nbsp;**Maximum Aggregate Offering Price (1)(2)** | &nbsp;&nbsp;**Fee Rate** | &nbsp;&nbsp;**Amount of Registration Fee (3)** |
| &nbsp;&nbsp;Equity | &nbsp;&nbsp;Common Stock, par value $2.50 per share | &nbsp;&nbsp;457(c) and 457(h) | &nbsp;&nbsp;160,000 shares (4) | &nbsp;&nbsp;$42.27 | &nbsp;&nbsp;$6763200.00 | &nbsp;&nbsp;$138.10 per $1,000,000 | &nbsp;&nbsp;$934.00 |
| &nbsp;&nbsp;**Total Offering Amounts** | &nbsp;&nbsp;**Total Offering Amounts** | &nbsp;&nbsp;**Total Offering Amounts** | &nbsp;&nbsp;**Total Offering Amounts** |  | &nbsp;&nbsp;$6763200.00 |  | &nbsp;&nbsp;$934.00 |
| &nbsp;&nbsp;**Total Fee Offsets (4)** | &nbsp;&nbsp;**Total Fee Offsets (4)** | &nbsp;&nbsp;**Total Fee Offsets (4)** | &nbsp;&nbsp;**Total Fee Offsets (4)** |  |  |  | &nbsp;&nbsp;-- |
| &nbsp;&nbsp;**Net Fee Due** | &nbsp;&nbsp;**Net Fee Due** | &nbsp;&nbsp;**Net Fee Due** | &nbsp;&nbsp;**Net Fee Due** |  |  |  | &nbsp;&nbsp;$934.00 |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement on Form S-8 also covers an indeterminate number of additional shares that may be offered or issued under the Eagle Financial Services, Inc. 2026 Employee Stock Purchase Plan by reason of stock splits, stock dividends, or similar transactions.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)Estimated pursuant to Rule 457(c) and (h) under the Securities Act solely for the purpose of calculating the amount of the registration fee based upon the average of the high and low prices for a share of the registrant's common stock on June 25, 2026, as reported on the Nasdaq Capital Market.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)Rounded up to the nearest penny.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4)The registrant doesn't have any fee offsets.

------