# EDGAR Filing Document

**Accession Number:** 0000726854
**File Stem:** 0001628280-23-000650
**Filing Date:** 2023-1
**Character Count:** 2358
**Document Hash:** 758f6c547617ff3d7202398826a56c7c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001628280-23-000650.hdr.sgml**: 20230208

**ACCESSION NUMBER**: 0001628280-23-000650

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230106

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CITY HOLDING CO
- **CENTRAL INDEX KEY:** 0000726854
- **STANDARD INDUSTRIAL CLASSIFICATION:** NATIONAL COMMERCIAL BANKS [6021]
- **IRS NUMBER:** 550619957
- **STATE OF INCORPORATION:** WV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 25 GATEWATER ROAD
- **STREET 2:** P O BOX 7520
- **CITY:** CHARLESTON
- **STATE:** WV
- **ZIP:** 25313
- **BUSINESS PHONE:** 3047691100

**MAIL ADDRESS:**
- **STREET 1:** 25 GATEWATER ROAD
- **STREET 2:** P O BOX 7520
- **CITY:** CHARLESTON
- **STATE:** WV
- **ZIP:** 25313

City Holding Company

25 Gatewater Road

Cross Lanes, West Virginia 25313

January 6, 2023

**<u>VIA EDGAR</u>**

Jessica Livingston

The Division of Corporation Finance

U.S. Securities and Exchange Commission

Division of Corporate Finance

100 F Street NE

Washington, D.C. 20549

**Re: City Holding Company** 

**Registration Statement on Form S-4**

**Filed November 22, 2022, as amended January 6, 2023**

**File Number 333-268531**

Dear Ms. Livingston:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, City Holding Company, a West Virginia corporation (the "Registrant"), hereby requests that the effectiveness under the Securities Act of 1933, as amended, of the above-captioned Registration Statement be accelerated to 4:15 p.m., Eastern time, on January 9, 2022, or as soon thereafter as practicable.

Please notify Michael Dailey, Esq. of Dinsmore & Shohl LLP, counsel to the Registrant, at (513) 977-8644, with any questions you have regarding this letter or if you need any additional information. Please also notify Mr. Dailey as soon as practicable as to the time the Registration Statement has been declared effective pursuant to this acceleration request.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| City Holding Company | City Holding Company |
| By: | /s/ Brace Mullett |
| Name: Brace Mullett | Name: Brace Mullett |
| Title: General Counsel and Senior Vice President | Title: General Counsel and Senior Vice President |

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