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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: right">Registration No. 333-</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">UNITED STATES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">SECURITIES AND EXCHANGE COMMISSION</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">______________________________</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM S-8</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>REGISTRATION STATEMENT UNDER THE SECURITIES ACT
OF 1933</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">______________________________</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CHOICEONE FINANCIAL SERVICES, INC.</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Exact Name of Registrant as Specified in its Charter)</P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 51%">
    <P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0 0.5in 10pt 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>Michigan<BR>
    </B></FONT><FONT STYLE="font-size: 9pt">(State or Other Jurisdiction of&#9;<BR>
    Incorporation or Organization)</FONT></P>
    <P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: center"><B>109 East Division, Sparta, Michigan</B></P>
    <P STYLE="font: 9pt/115% Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: center">(Address of Principal Executive Offices)</P>
    <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: center">&nbsp;</P></TD>
    <TD STYLE="width: 49%">
    <P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>38-2659066<BR>
    </B></FONT><FONT STYLE="font-size: 9pt">(I.R.S. Employer </FONT></P>
    <P STYLE="font: 9pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center">Identification Number)</P>
    <P STYLE="font: 9pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
    <P STYLE="font: 9pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center"><B>49345</B></P>
    <P STYLE="font: 9pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center">(Zip Code)</P></TD></TR>
  </TABLE>
<P STYLE="font: 16pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CHOICEONE FINANCIAL SERVICES, INC.</B></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>EQUITY INCENTIVE PLAN OF 2022</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Full Title of the Plan)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 45%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Adom J. Greenland</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Chief Financial Officer</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>ChoiceOne Financial Services, Inc.</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>109 East Division</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Sparta, Michigan 49345</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P></TD>
    <TD STYLE="width: 9%; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Copies to:</FONT></TD>
    <TD STYLE="width: 46%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Charlie Goode</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Warner Norcross + Judd LLP<BR>
    150 Ottawa Avenue, NW</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Suite 1500<BR>
    Grand Rapids, Michigan 49503</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Name and Address of Agent for Service)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(616) 887-7366 </B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Telephone Number, Including Area Code, of Agent for
Service)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Indicate by check mark whether the registrant is a
large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See
the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo; and
&quot;emerging growth company&quot; in Rule 12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 6%; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 54%; font: 11pt Calibri, Helvetica, Sans-Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">Large accelerated Filer </FONT><FONT STYLE="font-family: Wingdings; font-size: 10pt; background-color: white">o</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><BR>
Non-accelerated filer </FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif; font-size: 10pt">&#9746;</FONT></TD>
    <TD STYLE="width: 40%">
    <P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; background-color: white">Accelerated
    filer </FONT><FONT STYLE="font-family: Wingdings; background-color: white">o</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; background-color: white"><BR>
    Smaller reporting company </FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9746;</FONT></P>
    <P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; background-color: white">Emerging
    growth company </FONT><FONT STYLE="font-family: Wingdings; background-color: white">o</FONT></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. </FONT><FONT STYLE="font-family: Wingdings; background-color: white">o</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>PART I.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The document(s) containing the information required in Part I of this registration
statement will be provided to each participant in the Plan as specified by Rule 428(b)(1) promulgated by the Securities and Exchange Commission
(the &ldquo;Commission&rdquo;) under the Securities Act. Such document(s) are not being filed with the Commission but constitute (together
with the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II hereof) a prospectus that meets
the requirements of Section 10(a) of the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>PART II.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"><B>Item 3.</B></TD><TD><B>Incorporation of Documents by Reference.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The following documents have been filed by ChoiceOne Financial Services,
Inc. (the &quot;<B>Company</B>&quot;) with the Commission and are incorporated herein by reference:</P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 27pt"><FONT STYLE="font-size: 10pt">(a)</FONT></TD><TD><FONT STYLE="font-size: 10pt">The Company&rsquo;s Annual Report on Form 10-K for the fiscal year ended December 31, 2021;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 27pt"><FONT STYLE="font-size: 10pt">(b)</FONT></TD><TD><FONT STYLE="font-size: 10pt">The Company&rsquo;s Quarterly Report on Form 10-Q for the quarter ended March 31, 2022;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 27pt">(c)</TD><TD>The Company&rsquo;s Current Reports on Form 8-K filed January 4, 2022, March 25, 2022, May 24, 2022 and May 27, 2022 (other than any
portions of such documents deemed to be furnished and not filed); and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9pt"></TD><TD STYLE="width: 27pt">(d)</TD><TD>The description of Company Common Stock contained in the Company's registration statement filed under Section 12 of the Securities
Exchange Act of 1934, as amended (the &quot;Exchange Act&quot;), including any amendment or report filed for the purpose of updating such
description.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">All documents filed after the date of this registration
statement by the Registrant pursuant to Section 13(a), 13(c), 14, and 15(d) of the Exchange Act, prior to the filing of a post-effective
amendment that indicates that all shares of Company Common Stock offered hereunder have been sold or which deregisters all shares of Company
Common Stock remaining unsold, shall be deemed to be incorporated by reference herein and to be a part hereof from the date of the filing
of such documents (except, with respect to each of the foregoing, for portions of such documents which are deemed to be furnished and
not filed).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"><B>Item 4.</B></TD><TD><B>Description of Securities.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"><B>Item 5.</B></TD><TD><B>Interests of Named Experts and Counsel.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"><B>Item 6.</B></TD><TD><B>Indemnification of Directors and Officers.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">ChoiceOne&rsquo;s Restated Articles of Incorporation
require it to indemnify directors and executive officers of ChoiceOne to the fullest extent now or in the future permitted by the Michigan
Business Corporation Act (the &ldquo;MBCA&rdquo;) in connection with any actual or threatened civil, criminal, administrative or investigative
action, suit or proceeding (whether brought by or in the name of ChoiceOne, a subsidiary or otherwise) arising out of his or her service
to ChoiceOne, a subsidiary or to another organization at the request of ChoiceOne or a subsidiary. In addition, ChoiceOne&rsquo;s Restated
Articles of Incorporation permit it to indemnify persons who are not directors or executive officers of ChoiceOne to the extent authorized
by its Bylaws, resolution of the Board of Directors or contractual agreement authorized by the Board of Directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">ChoiceOne&rsquo;s Bylaws permit ChoiceOne to indemnify
any person who was or is a party or is threatened to be made a party to any threatened, pending, or completed action, suit, or proceeding
(other than an action by or in the right of ChoiceOne), whether civil, criminal, administrative, or investigative and whether formal or
informal, by reason of the fact that the person is or was a director, officer, employee, or agent of ChoiceOne or is or was serving at
the request of ChoiceOne as a director, officer, partner, trustee, employee, or agent of another foreign or domestic corporation, partnership,
joint venture, trust, or other enterprise, whether for profit </P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">or not for profit, against expenses (including attorney fees), judgments,
penalties, fines, and amounts paid in settlement actually and reasonably incurred by the person in connection with such action, suit,
or proceeding if the person acted in good faith and in a manner he or she reasonably believed to be in or not opposed to the best interests
of ChoiceOne or its shareholders and, with respect to a criminal action or proceeding, the person had no reasonable cause to believe his
or her conduct was unlawful.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">ChoiceOne&rsquo;s Bylaws further permit ChoiceOne to
indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending, or completed action or suit
by or in the right of ChoiceOne to procure a judgment in its favor by reason of the fact that the person is or was a director, officer,
employee, or agent of ChoiceOne or is or was serving at the request of ChoiceOne as a director, officer, partner, trustee, employee, or
agent of another foreign or domestic corporation, partnership, joint venture, trust, or other enterprise, whether for profit or not for
profit, against expenses (including attorney fees) and amounts paid in settlement actually and reasonably incurred by the person in connection
with the action or suit, if the person acted in good faith and in a manner he or she reasonably believed to be in or not opposed to the
best interests of ChoiceOne or its shareholders. However, ChoiceOne&rsquo;s Bylaws provide that such indemnification shall not be made
for a claim, issue, or matter in which the person shall have been found liable to ChoiceOne except to the extent authorized by statute.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In addition, ChoiceOne&rsquo;s ability to indemnify
its directors and officers or other persons is determined, to an extent, by the MBCA. The following is a summary of the applicable provisions
of the MBCA:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Sections 561 through 571 of the MBCA contain provisions
governing the indemnification of directors and officers by Michigan corporations. That statute provides that a corporation has the power
to indemnify a person who was or is a party or is threatened to be made a party to a threatened, pending or completed action, suit or
proceeding, whether civil, criminal, administrative or investigative and whether formal or informal (other than an action by or in the
right of the corporation) by reason of the fact that he or she is or was a director, officer, employee or agent of the corporation, or
is or was serving at the request of the corporation as a director, officer, partner, trustee, employee or agent of another foreign or
domestic corporation, partnership, joint venture, trust or other enterprise, whether for profit or not, against expenses (including attorneys&rsquo;
fees), judgments, penalties, fines and amounts paid in settlement actually and reasonably incurred by him or her in connection with the
action, suit or proceeding, if the person acted in good faith and in a manner he or she reasonably believed to be in or not opposed to
the best interests of the corporation or its shareholders, and with respect to a criminal action or proceeding, if the person had no reasonable
cause to believe his or her conduct was unlawful. The termination of an action, suit or proceeding by judgment, order, settlement or conviction,
or upon a plea of&nbsp;<I>nolo contendere</I>&nbsp;or its equivalent, does not, of itself, create a presumption that the person did not
act in good faith and in a manner that he or she reasonably believed to be in or not opposed to the best interests of the corporation
or its shareholders, and, with respect to a criminal action or proceeding, had reasonable cause to believe that his or her conduct was
unlawful.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Indemnification of expenses (including attorneys&rsquo;
fees) and amounts paid in settlement is permitted in derivative actions, except that indemnification is not allowed for any claim, issue
or matter in which such person has been found liable to the corporation unless and to the extent that a court decides indemnification
is proper. To the extent that a director or officer has been successful on the merits or otherwise in defense of an action, suit or proceeding,
or in defense of a claim, issue or matter in the action, suit or proceeding, the corporation shall indemnify him or her against actual
and reasonable expenses (including attorneys&rsquo; fees) incurred by him or her in connection with the action, suit or proceeding, and
any action, suit or proceeding brought to enforce the mandatory indemnification provided under the MBCA. The MBCA permits partial indemnification
for a portion of expenses (including reasonable attorneys&rsquo; fees), judgments, penalties, fines and amounts paid in settlement to
the extent the person is entitled to indemnification for less than the total amount.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">A determination that the person to be indemnified meets
the applicable standard of conduct and an evaluation of the reasonableness of the expenses incurred and amounts paid in settlement shall
be made: (i) by a majority vote of a quorum of the board of directors who were not parties or threatened to be made parties to the action,
suit or proceeding; (ii) if a quorum cannot be so obtained, by a majority vote of a committee of not less than two directors who are not,
at the time, parties or threatened to be made parties to the action, suit or proceeding; (iii) in a written opinion by independent legal
counsel; (iv) by all independent directors not parties or threatened to be made parties to the action, suit or proceeding; or (v) by the
shareholders (excluding shares held by interested directors, officers, employees or agents). An authorization for payment of indemnification
may be made by: (a) the board of directors by (i) a majority vote of 2 or more directors who are not parties or threatened to be made
parties to the action, suit or proceeding, (ii) a majority vote of a committee of 2 or more directors who are not parties or threatened
to be made parties to the action, suit or proceeding, (iii) a majority vote of 1 or more &ldquo;independent directors&rdquo; who are not
parties or threatened to be made parties to the action, suit or proceeding, or (iv) if the corporation lacks the appropriate persons for
alternatives (i) through (iii), by a majority vote of the entire board of directors; or (b) the shareholders (excluding shares held by
interested directors, officers, employees or agents). Under the MBCA, ChoiceOne may indemnify a director without a determination that
the director has met the applicable standard of conduct unless the director received a financial benefit to which he or she was not entitled,
intentionally </P>

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    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">inflicted harm on the corporation or its shareholders, violated Section 551 of the MBCA (which prohibits certain dividends,
distributions and loans to insiders of the corporation), or intentionally committed a criminal act. A director may file for a court determination
of the propriety of indemnification in any of the situations set forth in the preceding sentence.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In certain circumstances, the MBCA further permits
advances to cover such expenses before a final disposition of the proceeding, upon receipt of an undertaking, which need not be secured
and which may be accepted without reference to the financial ability of the person to make repayment, by or on behalf of the director,
officer, employee or agent to repay such amounts if it shall ultimately be determined that he or she has not met the applicable standard
of conduct. If a provision in the articles of incorporation or bylaws, a resolution of the board or shareholders, or an agreement makes
indemnification mandatory, then the advancement of expenses is also mandatory, unless the provision, resolution or agreement specifically
provides otherwise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The indemnification provisions of the MBCA are not
exclusive of the rights to indemnification under a corporation&rsquo;s articles of incorporation or bylaws or by agreement. However, the
total amount of expenses advanced or indemnified from all sources combined may not exceed the amount of actual expenses incurred by the
person seeking indemnification or advancement of expenses. The indemnification provided for under the MBCA continues as to a person who
ceases to be a director, officer, employee or agent.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The MBCA permits ChoiceOne to purchase insurance on
behalf of its directors, officers, employees and agents against liabilities arising out of their positions with ChoiceOne, whether or
not such liabilities would be within the above indemnification provisions. Pursuant to this authority, ChoiceOne maintains such insurance
on behalf of its directors, officers and employees.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"><B>Item 7.</B></TD><TD><B>Exemption from Registration Claimed.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in"><B>Item 8.</B></TD><TD><B>Exhibits.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The following exhibits are filed or incorporated by reference as part of
this registration statement:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 11pt Calibri, Helvetica, Sans-Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 19%; padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; font-weight: bold; text-align: center; font-size: 14pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit Number</FONT></TD>
    <TD STYLE="width: 81%; padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><B>Document</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: center; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><A HREF="https://www.sec.gov/Archives/edgar/data/803164/000090572920000030/choiceex31_020420.htm">3.1</A></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><A HREF="https://www.sec.gov/Archives/edgar/data/803164/000090572920000030/choiceex31_020420.htm">Restated Articles of Incorporation of ChoiceOne Financial Services, Inc.</A> Previously filed as an exhibit to ChoiceOne Financial Services, Inc.&rsquo;s Form 8-A filed February 4, 2020. Here incorporated by reference.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: center; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><A HREF="https://www.sec.gov/Archives/edgar/data/803164/000090572921000099/choiceex31_042121.htm">3.2</A></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><A HREF="https://www.sec.gov/Archives/edgar/data/803164/000090572921000099/choiceex31_042121.htm">Bylaws of ChoiceOne Financial Services, Inc.</A>, as currently in effect, and any amendments thereto. Previously filed as an exhibit to ChoiceOne Financial Services, Inc.&rsquo;s Form 8-K filed April 21, 2021. Here incorporated by reference.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: center; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><A HREF="https://www.sec.gov/Archives/edgar/data/803164/000138713114001190/ex4.htm">4</A></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><A HREF="https://www.sec.gov/Archives/edgar/data/803164/000138713114001190/ex4.htm">Advances, Pledge and Security Agreement between ChoiceOne Bank and the Federal Home Loan Bank of Indianapolis</A>. Previously filed as an exhibit to ChoiceOne Financial Services, Inc.&rsquo;s Form 10-K Annual Report for the year ended December 31, 2013.&nbsp;&nbsp;Here incorporated by reference.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: center; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><A HREF="choiceex5eip2022_052722.htm">5</A></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><A HREF="choiceex5eip2022_052722.htm">Legal Opinion</A> of Warner Norcross + Judd LLP. </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: center; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><A HREF="choiceex231eip2022_052722.htm">23.1</A></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><A HREF="choiceex231eip2022_052722.htm">Consent of Independent Registered Public Accounting Firm</A>.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: center; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><A HREF="choiceex5eip2022_052722.htm">23.2</A></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><A HREF="choiceex5eip2022_052722.htm">Consent of Warner Norcross + Judd LLP</A> (included in Exhibit 5 and incorporated herein by reference).</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: center; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><A HREF="choiceex24eip2022_052722.htm">24</A></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><A HREF="choiceex24eip2022_052722.htm">Powers of Attorney</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: center; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><A HREF="choiceex991eip2022_052722.htm">99.1</A></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><A HREF="choiceex991eip2022_052722.htm">ChoiceOne Financial Services, Inc. Equity Incentive Plan of 2022</A>. </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: center; line-height: 115%"></TD></TR></TABLE>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->


<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: center; line-height: 115%; width: 19%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><A HREF="choiceexfilingfee_052722.htm">107</A></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; line-height: 115%; width: 81%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><A HREF="choiceexfilingfee_052722.htm">Filing Fee Table</A>. </FONT></TD></TR>
</TABLE>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Item 9. Undertakings</B></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">(a)</FONT></TD><TD><FONT STYLE="font-size: 10pt">The undersigned Registrant hereby undertakes:</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">(1) To file, during any period in which offers or sales
are being made, a post-effective amendment to this registration statement:</P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt">(i)</FONT></TD><TD><FONT STYLE="font-size: 10pt">To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt">(ii)</FONT></TD><TD><FONT STYLE="font-size: 10pt">To reflect in the prospectus any facts or events arising after the effective date of the registration
statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change
in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities
offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or
high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Securities and Exchange Commission
pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20 percent change in the maximum
aggregate offering price set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective registration statement;
</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt">(iii)</FONT></TD><TD><FONT STYLE="font-size: 10pt">To include any material information with respect to the plan of distribution not previously disclosed
in the registration statement or any material change to such information in the registration statement;</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>provided, however</I>, that paragraphs (a)(1)(i) and (a)(1)(ii) do not
apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with
or furnished to the Securities and Exchange Commission by the Registrant pursuant to Sections 13 or 15(d) of the Exchange Act of 1934
that are incorporated by reference in the registration statement.</P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">(2) That, for the purpose of determining any liability
under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">(3) To remove from registration by means of a post-effective
amendment any of the securities being registered which remain unsold at the termination of the offering.</P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">(b)</FONT></TD><TD><FONT STYLE="font-size: 10pt">The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the
Securities Act of 1933, each filing of the Registrant&rsquo;s annual report pursuant to Sections 13(a) or 15(d) of the Exchange Act of
1934, (and, where applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Exchange
Act of 1934) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating
to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering
thereof.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">(h)</FONT></TD><TD><FONT STYLE="font-size: 10pt">Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted
to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has
been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed
in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment
by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense
of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being
registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to
a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and
will be governed by the final adjudication of such issue.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><BR STYLE="clear: both">
</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to the requirements of the Securities Act
of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8
and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City
of Sparta, State of Michigan, on May 27, 2022.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 11pt Calibri, Helvetica, Sans-Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>ChoiceOne Financial Services, Inc.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 39%">&nbsp;</TD>
    <TD STYLE="width: 7%">&nbsp;</TD>
    <TD STYLE="width: 54%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Adom J. Greenland</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 10pt; line-height: 115%">&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt; line-height: 115%">&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Adom J. Greenland<BR>
Chief Financial Officer, Secretary and Treasurer</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 10pt; line-height: 115%">&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt; line-height: 115%">&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt; line-height: 115%">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to the requirements of the Securities Act
of 1933, this registration statement has been signed by the following persons in the capacities indicated on May 27, 2022.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; border-bottom: Black 1pt solid; padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Kelly J. Potes</FONT></TD>
    <TD STYLE="width: 50%; padding-left: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer and Director</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kelly J. Potes</FONT></TD>
    <TD STYLE="padding-left: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Executive Officer)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="padding-left: 0.25in">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Adom J. Greenland</FONT></TD>
    <TD STYLE="padding-left: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer, Secretary and Treasurer</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adom J. Greenland</FONT></TD>
    <TD STYLE="padding-left: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Financial and Accounting Officer)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="padding-left: 0.25in">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Greg L. Armock</FONT></TD>
    <TD STYLE="padding-left: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Greg L. Armock*</FONT></TD>
    <TD STYLE="padding-left: 0.25in">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="padding-left: 0.25in">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Keith D. Brophy</FONT></TD>
    <TD STYLE="padding-left: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Keith D. Brophy*</FONT></TD>
    <TD STYLE="padding-left: 0.25in">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="padding-left: 0.25in">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Michael J. Burke, Jr.</FONT></TD>
    <TD STYLE="padding-left: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Michael J. Burke, Jr.*</FONT></TD>
    <TD STYLE="padding-left: 0.25in">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="padding-left: 0.25in">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Harold J. Burns</FONT></TD>
    <TD STYLE="padding-left: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Harold J. Burns*</FONT></TD>
    <TD STYLE="padding-left: 0.25in">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="padding-left: 0.25in">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Eric E. Burrough</FONT></TD>
    <TD STYLE="padding-left: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eric E. Burrough*</FONT></TD>
    <TD STYLE="padding-left: 0.25in">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="padding-left: 0.25in">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ David H. Bush</FONT></TD>
    <TD STYLE="padding-left: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">David H. Bush*</FONT></TD>
    <TD STYLE="padding-left: 0.25in">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="padding-left: 0.25in">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ David J. Churchill</FONT></TD>
    <TD STYLE="padding-left: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">David J. Churchill*</FONT></TD>
    <TD STYLE="padding-left: 0.25in">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt"></TD></TR></TABLE>

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    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="padding-left: 0.25in; width: 50%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Patrick A. Cronin</FONT></TD>
    <TD STYLE="padding-left: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Patrick A. Cronin*</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="padding-left: 0.25in">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt">&nbsp;</TD>
    <TD STYLE="padding-left: 0.25in">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Jack G. Hendon</FONT></TD>
    <TD STYLE="padding-left: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jack G. Hendon*</FONT></TD>
    <TD STYLE="padding-left: 0.25in">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="padding-left: 0.25in">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Gregory A. McConnell</FONT></TD>
    <TD STYLE="padding-left: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gregory A. McConnell*</FONT></TD>
    <TD STYLE="padding-left: 0.25in">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="padding-left: 0.25in">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Bradley F. McGinnis</FONT></TD>
    <TD STYLE="padding-left: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Bradley F. McGinnis*</FONT></TD>
    <TD STYLE="padding-left: 0.25in">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="padding-left: 0.25in">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Nels W. Nyblad</FONT></TD>
    <TD STYLE="padding-left: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nels W. Nyblad*</FONT></TD>
    <TD STYLE="padding-left: 0.25in">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt">
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    <TD STYLE="padding-left: 0.25in">&nbsp;</TD></TR>
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    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Roxanne M. Page</FONT></TD>
    <TD STYLE="padding-left: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; padding-right: 0.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Roxanne M. Page*</FONT></TD>
    <TD STYLE="padding-left: 0.25in">&nbsp;</TD></TR>
  </TABLE>
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<P STYLE="font: 11pt/115% Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;By power
of attorney</FONT></P>

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{"company-data": {"conformed-name": "CHOICEONE FINANCIAL SERVICES INC", "cik": "0000803164", "assigned-sic": "6022", "irs-number": "382659066", "state-of-incorporation": "MI", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-265272", "film-number": "22975922"}, "business-address": {"street1": "109 E DIVISION", "street2": "P O BOX 186", "city": "SPARTA", "state": "MI", "zip": "49345-0186", "phone": "6168877366"}, "mail-address": {"street1": "109 EAST DIVISION", "street2": "P O BOX 186", "city": "SPARTA", "state": "MI", "zip": "49345-0186"}, "former-company": {"former-conformed-name": "1ST COMMUNITY BANCORP INC", "date-changed": "19920703"}}
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
______________________________
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT
OF 1933
______________________________
CHOICEONE FINANCIAL SERVICES, INC.
(Exact Name of Registrant as Specified in its Charter)
Michigan
(State or Other Jurisdiction of
Incorporation or Organization)
109 East Division, Sparta, Michigan
(Address of Principal Executive Offices)
38-2659066
(I.R.S. Employer
Identification Number)
49345
(Zip Code)
CHOICEONE FINANCIAL SERVICES, INC.
EQUITY INCENTIVE PLAN OF 2022
(Full Title of the Plan)
Adom J. Greenland
Chief Financial Officer
ChoiceOne Financial Services, Inc.
109 East Division
Sparta, Michigan 49345
Copies to:
Charlie Goode
Warner Norcross + Judd LLP
150 Ottawa Avenue, NW
Suite 1500
Grand Rapids, Michigan 49503
(Name and Address of Agent for Service)
(616) 887-7366
(Telephone Number, Including Area Code, of Agent for
Service)
Indicate by check mark whether the registrant is a
large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See
the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and
"emerging growth company" in Rule 12b-2 of the Exchange Act.
Large accelerated Filer
o
Non-accelerated filer
☒
Accelerated
    filer
o
Smaller reporting company
☒
Emerging
    growth company
o
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
o
PART I.
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
The document(s) containing the information required in Part I of this registration
statement will be provided to each participant in the Plan as specified by Rule 428(b)(1) promulgated by the Securities and Exchange Commission
(the "Commission") under the Securities Act. Such document(s) are not being filed with the Commission but constitute (together
with the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II hereof) a prospectus that meets
the requirements of Section 10(a) of the Securities Act.
PART II.
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.
Incorporation of Documents by Reference.
The following documents have been filed by ChoiceOne Financial Services,
Inc. (the "
Company
") with the Commission and are incorporated herein by reference:
(a)
The Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2021;
(b)
The Company's Quarterly Report on Form 10-Q for the quarter ended March 31, 2022;
(c)
The Company's Current Reports on Form 8-K filed January 4, 2022, March 25, 2022, May 24, 2022 and May 27, 2022 (other than any
portions of such documents deemed to be furnished and not filed); and
(d)
The description of Company Common Stock contained in the Company's registration statement filed under Section 12 of the Securities
Exchange Act of 1934, as amended (the "Exchange Act"), including any amendment or report filed for the purpose of updating such
description.
All documents filed after the date of this registration
statement by the Registrant pursuant to Section 13(a), 13(c), 14, and 15(d) of the Exchange Act, prior to the filing of a post-effective
amendment that indicates that all shares of Company Common Stock offered hereunder have been sold or which deregisters all shares of Company
Common Stock remaining unsold, shall be deemed to be incorporated by reference herein and to be a part hereof from the date of the filing
of such documents (except, with respect to each of the foregoing, for portions of such documents which are deemed to be furnished and
not filed).
Item 4.
Description of Securities.
Not applicable.
Item 5.
Interests of Named Experts and Counsel.
Not applicable.
Item 6.
Indemnification of Directors and Officers.
ChoiceOne's Restated Articles of Incorporation
require it to indemnify directors and executive officers of ChoiceOne to the fullest extent now or in the future permitted by the Michigan
Business Corporation Act (the "MBCA") in connection with any actual or threatened civil, criminal, administrative or investigative
action, suit or proceeding (whether brought by or in the name of ChoiceOne, a subsidiary or otherwise) arising out of his or her service
to ChoiceOne, a subsidiary or to another organization at the request of ChoiceOne or a subsidiary. In addition, ChoiceOne's Restated
Articles of Incorporation permit it to indemnify persons who are not directors or executive officers of ChoiceOne to the extent authorized
by its Bylaws, resolution of the Board of Directors or contractual agreement authorized by the Board of Directors.
ChoiceOne's Bylaws permit ChoiceOne to indemnify
any person who was or is a party or is threatened to be made a party to any threatened, pending, or completed action, suit, or proceeding
(other than an action by or in the right of ChoiceOne), whether civil, criminal, administrative, or investigative and whether formal or
informal, by reason of the fact that the person is or was a director, officer, employee, or agent of ChoiceOne or is or was serving at
the request of ChoiceOne as a director, officer, partner, trustee, employee, or agent of another foreign or domestic corporation, partnership,
joint venture, trust, or other enterprise, whether for profit
2
or not for profit, against expenses (including attorney fees), judgments,
penalties, fines, and amounts paid in settlement actually and reasonably incurred by the person in connection with such action, suit,
or proceeding if the person acted in good faith and in a manner he or she reasonably believed to be in or not opposed to the best interests
of ChoiceOne or its shareholders and, with respect to a criminal action or proceeding, the person had no reasonable cause to believe his
or her conduct was unlawful.
ChoiceOne's Bylaws further permit ChoiceOne to
indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending, or completed action or suit
by or in the right of ChoiceOne to procure a judgment in its favor by reason of the fact that the person is or was a director, officer,
employee, or agent of ChoiceOne or is or was serving at the request of ChoiceOne as a director, officer, partner, trustee, employee, or
agent of another foreign or domestic corporation, partnership, joint venture, trust, or other enterprise, whether for profit or not for
profit, against expenses (including attorney fees) and amounts paid in settlement actually and reasonably incurred by the person in connection
with the action or suit, if the person acted in good faith and in a manner he or she reasonably believed to be in or not opposed to the
best interests of ChoiceOne or its shareholders. However, ChoiceOne's Bylaws provide that such indemnification shall not be made
for a claim, issue, or matter in which the person shall have been found liable to ChoiceOne except to the extent authorized by statute.
In addition, ChoiceOne's ability to indemnify
its directors and officers or other persons is determined, to an extent, by the MBCA. The following is a summary of the applicable provisions
of the MBCA:
Sections 561 through 571 of the MBCA contain provisions
governing the indemnification of directors and officers by Michigan corporations. That statute provides that a corporation has the power
to indemnify a person who was or is a party or is threatened to be made a party to a threatened, pending or completed action, suit or
proceeding, whether civil, criminal, administrative or investigative and whether formal or informal (other than an action by or in the
right of the corporation) by reason of the fact that he or she is or was a director, officer, employee or agent of the corporation, or
is or was serving at the request of the corporation as a director, officer, partner, trustee, employee or agent of another foreign or
domestic corporation, partnership, joint venture, trust or other enterprise, whether for profit or not, against expenses (including attorneys'
fees), judgments, penalties, fines and amounts paid in settlement actually and reasonably incurred by him or her in connection with the
action, suit or proceeding, if the person acted in good faith and in a manner he or she reasonably believed to be in or not opposed to
the best interests of the corporation or its shareholders, and with respect to a criminal action or proceeding, if the person had no reasonable
cause to believe his or her conduct was unlawful. The termination of an action, suit or proceeding by judgment, order, settlement or conviction,
or upon a plea of
nolo contendere
or its equivalent, does not, of itself, create a presumption that the person did not
act in good faith and in a manner that he or she reasonably believed to be in or not opposed to the best interests of the corporation
or its shareholders, and, with respect to a criminal action or proceeding, had reasonable cause to believe that his or her conduct was
unlawful.
Indemnification of expenses (including attorneys'
fees) and amounts paid in settlement is permitted in derivative actions, except that indemnification is not allowed for any claim, issue
or matter in which such person has been found liable to the corporation unless and to the extent that a court decides indemnification
is proper. To the extent that a director or officer has been successful on the merits or otherwise in defense of an action, suit or proceeding,
or in defense of a claim, issue or matter in the action, suit or proceeding, the corporation shall indemnify him or her against actual
and reasonable expenses (including attorneys' fees) incurred by him or her in connection with the action, suit or proceeding, and
any action, suit or proceeding brought to enforce the mandatory indemnification provided under the MBCA. The MBCA permits partial indemnification
for a portion of expenses (including reasonable attorneys' fees), judgments, penalties, fines and amounts paid in settlement to
the extent the person is entitled to indemnification for less than the total amount.
A determination that the person to be indemnified meets
the applicable standard of conduct and an evaluation of the reasonableness of the expenses incurred and amounts paid in settlement shall
be made: (i) by a majority vote of a quorum of the board of directors who were not parties or threatened to be made parties to the action,
suit or proceeding; (ii) if a quorum cannot be so obtained, by a majority vote of a committee of not less than two directors who are not,
at the time, parties or threatened to be made parties to the action, suit or proceeding; (iii) in a written opinion by independent legal
counsel; (iv) by all independent directors not parties or threatened to be made parties to the action, suit or proceeding; or (v) by the
shareholders (excluding shares held by interested directors, officers, employees or agents). An authorization for payment of indemnification
may be made by: (a) the board of directors by (i) a majority vote of 2 or more directors who are not parties or threatened to be made
parties to the action, suit or proceeding, (ii) a majority vote of a committee of 2 or more directors who are not parties or threatened
to be made parties to the action, suit or proceeding, (iii) a majority vote of 1 or more "independent directors" who are not
parties or threatened to be made parties to the action, suit or proceeding, or (iv) if the corporation lacks the appropriate persons for
alternatives (i) through (iii), by a majority vote of the entire board of directors; or (b) the shareholders (excluding shares held by
interested directors, officers, employees or agents). Under the MBCA, ChoiceOne may indemnify a director without a determination that
the director has met the applicable standard of conduct unless the director received a financial benefit to which he or she was not entitled,
intentionally
3
inflicted harm on the corporation or its shareholders, violated Section 551 of the MBCA (which prohibits certain dividends,
distributions and loans to insiders of the corporation), or intentionally committed a criminal act. A director may file for a court determination
of the propriety of indemnification in any of the situations set forth in the preceding sentence.
In certain circumstances, the MBCA further permits
advances to cover such expenses before a final disposition of the proceeding, upon receipt of an undertaking, which need not be secured
and which may be accepted without reference to the financial ability of the person to make repayment, by or on behalf of the director,
officer, employee or agent to repay such amounts if it shall ultimately be determined that he or she has not met the applicable standard
of conduct. If a provision in the articles of incorporation or bylaws, a resolution of the board or shareholders, or an agreement makes
indemnification mandatory, then the advancement of expenses is also mandatory, unless the provision, resolution or agreement specifically
provides otherwise.
The indemnification provisions of the MBCA are not
exclusive of the rights to indemnification under a corporation's articles of incorporation or bylaws or by agreement. However, the
total amount of expenses advanced or indemnified from all sources combined may not exceed the amount of actual expenses incurred by the
person seeking indemnification or advancement of expenses. The indemnification provided for under the MBCA continues as to a person who
ceases to be a director, officer, employee or agent.
The MBCA permits ChoiceOne to purchase insurance on
behalf of its directors, officers, employees and agents against liabilities arising out of their positions with ChoiceOne, whether or
not such liabilities would be within the above indemnification provisions. Pursuant to this authority, ChoiceOne maintains such insurance
on behalf of its directors, officers and employees.
Item 7.
Exemption from Registration Claimed.
Not applicable.
Item 8.
Exhibits.
The following exhibits are filed or incorporated by reference as part of
this registration statement:
Exhibit Number
Document
3.1
Restated Articles of Incorporation of ChoiceOne Financial Services, Inc.
Previously filed as an exhibit to ChoiceOne Financial Services, Inc.'s Form 8-A filed February 4, 2020. Here incorporated by reference.
3.2
Bylaws of ChoiceOne Financial Services, Inc.
, as currently in effect, and any amendments thereto. Previously filed as an exhibit to ChoiceOne Financial Services, Inc.'s Form 8-K filed April 21, 2021. Here incorporated by reference.
4
Advances, Pledge and Security Agreement between ChoiceOne Bank and the Federal Home Loan Bank of Indianapolis
. Previously filed as an exhibit to ChoiceOne Financial Services, Inc.'s Form 10-K Annual Report for the year ended December 31, 2013.  Here incorporated by reference.
5
Legal Opinion
of Warner Norcross + Judd LLP.
23.1
Consent of Independent Registered Public Accounting Firm
.
23.2
Consent of Warner Norcross + Judd LLP
(included in Exhibit 5 and incorporated herein by reference).
24
Powers of Attorney
99.1
ChoiceOne Financial Services, Inc. Equity Incentive Plan of 2022
.
4
107
Filing Fee Table
.
Item 9. Undertakings
(a)
The undersigned Registrant hereby undertakes:
(1) To file, during any period in which offers or sales
are being made, a post-effective amendment to this registration statement:
(i)
To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;
(ii)
To reflect in the prospectus any facts or events arising after the effective date of the registration
statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change
in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities
offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or
high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Securities and Exchange Commission
pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20 percent change in the maximum
aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement;
(iii)
To include any material information with respect to the plan of distribution not previously disclosed
in the registration statement or any material change to such information in the registration statement;
provided, however
, that paragraphs (a)(1)(i) and (a)(1)(ii) do not
apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with
or furnished to the Securities and Exchange Commission by the Registrant pursuant to Sections 13 or 15(d) of the Exchange Act of 1934
that are incorporated by reference in the registration statement.
(2) That, for the purpose of determining any liability
under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(3) To remove from registration by means of a post-effective
amendment any of the securities being registered which remain unsold at the termination of the offering.
(b)
The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the
Securities Act of 1933, each filing of the Registrant's annual report pursuant to Sections 13(a) or 15(d) of the Exchange Act of
1934, (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange
Act of 1934) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating
to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering
thereof.
(h)
Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted
to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has
been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed
in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment
by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense
of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being
registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to
a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and
will be governed by the final adjudication of such issue.
5
SIGNATURES
Pursuant to the requirements of the Securities Act
of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8
and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City
of Sparta, State of Michigan, on May 27, 2022.
ChoiceOne Financial Services, Inc.
By:
/s/ Adom J. Greenland
Adom J. Greenland
Chief Financial Officer, Secretary and Treasurer
Pursuant to the requirements of the Securities Act
of 1933, this registration statement has been signed by the following persons in the capacities indicated on May 27, 2022.
/s/ Kelly J. Potes
Chief Executive Officer and Director
Kelly J. Potes
(Principal Executive Officer)
/s/ Adom J. Greenland
Chief Financial Officer, Secretary and Treasurer
Adom J. Greenland
(Principal Financial and Accounting Officer)
/s/ Greg L. Armock
Director
Greg L. Armock*
/s/ Keith D. Brophy
Director
Keith D. Brophy*
/s/ Michael J. Burke, Jr.
Director
Michael J. Burke, Jr.*
/s/ Harold J. Burns
Director
Harold J. Burns*
/s/ Eric E. Burrough
Director
Eric E. Burrough*
/s/ David H. Bush
Director
David H. Bush*
/s/ David J. Churchill
Director
David J. Churchill*
/s/ Patrick A. Cronin
Director
Patrick A. Cronin*
/s/ Jack G. Hendon
Director
Jack G. Hendon*
/s/ Gregory A. McConnell
Director
Gregory A. McConnell*
/s/ Bradley F. McGinnis
Director
Bradley F. McGinnis*
/s/ Nels W. Nyblad
Director
Nels W. Nyblad*
/s/ Roxanne M. Page
Director
Roxanne M. Page*
*     By power
of attorney