October 16, 2018 Paul Siebenmorgen President and 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 October 9, 2018 File No. 333-227757 Dear Mr. Siebenmorgen: 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 David Lin, Staff Attorney, at (202) 551-3552 with any questions. Sincerely, Division of Corporation Finance Office of Financial Services