September 13, 2024

Jamie L. Prah
Chief Financial Officer
CB Financial Services, Inc.
100 North Market Street
Carmichaels, PA 15320

       Re: CB Financial Services, Inc.
           Form 10-K for Fiscal Year Ended December 31, 2023
           File No. 001-36706
Dear Jamie L. Prah:

       We have limited our review of your filing to the financial statements 
and related
disclosures and have the following comment.

       Please respond to this letter within ten business days by providing the 
requested
information or advise us as soon as possible when you will respond. If you do 
not believe a
comment applies to your facts and circumstances, please tell us why in your 
response.

       After reviewing your response to this letter, we may have additional 
comments.

Form 10-K for Fiscal Year Ended December 31, 2023
Item 7. Management's Discussion and Analysis of Financial Condition and Results 
of Operations
Loan Portfolio Composition, page 35

1.     We note, based on the tabular disclosure on page 35, that commercial 
real estate (   CRE   )
       loans appear to be approximately 42% of your loan portfolio as of 
December 31, 2023.
       Given the proportion of CRE loans in your portfolio, please revise 
future filings to
       disaggregate these loans by owner-occupied and non-owner occupied and by 
key
       borrower type (e.g., multifamily, warehouse, office, retail, etc.). This 
could be similar to
       the detail you provide on slide 18 of your investor presentation in 
Exhibit 99.2 of your
       Form 8-K dated July 24, 2024. In addition, to the extent that there are 
geographic
       concentrations in your market areas or other material characteristics 
(e.g., current
       weighted average and/or range of loan-to-value ratios, occupancy rates, 
etc.) that could be
       material to an investor   s understanding of these loans, include those 
details. Finally, if
       applicable, revise future filings to describe specific details of any 
risk management
       policies, procedures, or other actions undertaken by management in 
response to the
       current environment.
 September 13, 2024
Page 2

       In closing, 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 Mengyao Lu at 202-551-3471 or Cara Lubit at 202-551-5909 
with any
questions.



                                                          Sincerely,

                                                          Division of 
Corporation Finance
                                                          Office of Finance