May 24, 2010

Mr. Hugh West

Ms. Angela Connell

Division of Corporation Finance

Securities and Exchange Commission

Washington, DC  20549

Mail Stop 4720

RE:           Summit Financial Group, Inc.

Form 10-K for the Fiscal Year Ended December 31, 2009

Filed March 30, 2010

File No. 000-16587

Dear Mr. West and Ms. Connell:

We respectfully request an extension of time until Wednesday, May 26, 2010, to respond to your letter of May 10, 2010 regarding Summit Financial Group, Inc.’s Form 10-K for the fiscal year ended December 31, 2010.

Your kind consideration of this request is very much appreciated.

Please feel free to contact me directly at (304) 530-0552 should you have any questions.

 Sincerely,

 /s/  Robert S. Tissue

 Robert S. Tissue

 Senior Vice President &

 Chief Financial Officer