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                           September 9, 2020

       David Nasca
       President and Chief Executive Officer
       Evans Bancorp, Inc.
       One Grimsby Drive
       Hamburg, New York 14075

                                                        Re: Evans Bancorp, Inc.
                                                            Registration
Statement on Form S-4
                                                            Filed September 3,
2020
                                                            File No. 333-248582

       Dear Mr. Nasca:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact John
Stickel at 202-551-3324 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Finance