TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 5, 2024 Brian J. Richardson Senior Executive Vice President and CFO Univest Financial Corporation 14 North Main Street Souderton, PA 18964 Re: Univest Financial Corporation Registration Statement on Form S-3 Filed February 26, 2024 File No. 333-277366 Dear Brian J. Richardson: 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 Aisha Adegbuyi at 202-551-8754 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Scott A. Brown, Esq.