0001144204-16-139937.txt : 20170201 0001144204-16-139937.hdr.sgml : 20170201 20161216131819 ACCESSION NUMBER: 0001144204-16-139937 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20161216 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FIRST DEFIANCE FINANCIAL CORP CENTRAL INDEX KEY: 0000946647 STANDARD INDUSTRIAL CLASSIFICATION: SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035] IRS NUMBER: 341803915 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 601 CLINTON ST CITY: DEFIANCE STATE: OH ZIP: 43512 BUSINESS PHONE: 4107825015 MAIL ADDRESS: STREET 1: 601 CLINTON ST CITY: DEFIANCE STATE: OH ZIP: 43512 CORRESP 1 filename1.htm

FIRST DEFIANCE FINANCIAL CORP.

601 Clinton Street

Defiance, Ohio 43512

(419) 782-5015

December 16, 2016

Via Email and EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Attn: Mr. Christopher Dunham

	Re:	First Defiance Financial Corp.
		Registration Statement on Form S-4
		Filed on October 18, 2016, as amended on October 31, 2016, November 28, 2016, and
		December 16, 2016
		Registration No. 333-214154

Dear Mr. Dunham:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), First Defiance Financial Corporation (the “Company”) respectfully requests that the effectiveness under the Securities Act of the above captioned Registration Statement be accelerated to Monday, December 19, 2016, at 4:30 p.m., Eastern Time, or as soon thereafter as practicable.

The Company respectfully requests that it be notified of such effectiveness by a telephone call to Kimberly J. Schaefer of Vorys, Sater, Seymour and Pease LLP at (513) 723-4068.

Very truly yours,

FIRST DEFIANCE FINANCIAL CORP.

By: /s/ Donald P. Hileman

Donald P. Hileman

President and Chief Executive Officer