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                 July 13, 2021

       Lars B. Eller
       Chief Executive Officer
       Farmers & Merchants Bancorp, Inc.
       307 N. Defiance Street
       Archbold, OH 43502

                                                        Re: Farmers & Merchants
Bancorp, Inc.
                                                            Registration
Statement on Form S-4
                                                            Filed July 8, 2021
                                                            File No. 333-257767

       Dear Mr. Eller:

              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 Sonia Bednarowski at 202-551-3666 or Justin
Dobbie, Legal Branch
       Chief, at 202-551-3469 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Finance