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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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MIC-Info: RSA-MD5,RSA,
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 HXvCP+4Wds8yLtRO/61TZg==

<SEC-DOCUMENT>0000000000-05-049701.txt : 20060710
<SEC-HEADER>0000000000-05-049701.hdr.sgml : 20060710
<ACCEPTANCE-DATETIME>20050927090855
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-049701
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050927

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EAGLE FINANCIAL SERVICES INC
		CENTRAL INDEX KEY:			0000880641
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				541601306
		STATE OF INCORPORATION:			VA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


      September 27, 2005


     Mail Stop 4561
     John R. Milleson
President and Chief Executive Officer
Eagle Financial Services, Inc.
2 East Main Street
P.O. Box 391
Berryville, Virginia

      Re:	Eagle Financial Services, Inc.
		Form 10-K for the period ended December 31, 2004
		File No. 0-20146

Dear Mr. Milleson:

	We have completed our review of your Form 10-K and have no
further comments at this time.

								Sincerely,


      Donald Walker
								Senior Assistant Chief
Accountant


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----