City Holding Company

25 Gatewater Road

Charleston, West Virginia 25313

September 7, 2018

VIA EDGAR

Christopher Dunham

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 August 16, 2018, as Amended on September 7, 2018

File Number 333-226870

Ladies and Gentlemen:

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 September 10, 2018, or as soon thereafter as practicable.

Please notify David Lavan, Esq. of Dinsmore & Shohl LLP, counsel to the Registrant, at (202) 372-9122 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.

City Holding Company

By:   /s/ David L. Bumgarner

Name: David L. Bumgarner

Title: Chief Financial Officer