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Exhibit 5
November 8, 2000
BOE Financial Services of Virginia, Inc.
323 Prince Street
Tappahannock, VA 22560
Ladies and Gentlemen:
With respect to the Registration Statement on Form S-3 of BOE Financial Services
of Virginia, Inc. (the "Company") in connection with the registration of 100,000
shares of common stock, $5.00 par value ("Common Stock"), reserved for issuance
pursuant to the BOE Financial Services of Virginia, Inc. Dividend Reinvestment
Plan (the "Plan"), we are of the opinion that the Common Stock, when issued and
paid for in accordance with the terms and provisions of the Plan, will be duly
authorized, validly issued, fully paid and nonassessable.
This opinion is limited to the laws of the Commonwealth of Virginia.
This opinion is rendered to you in connection with the issuance of common stock
and is solely for your benefit. The opinion may not be relied upon by any other
person, firm, corporation or other entity for any purpose, without prior written
consent.
We hereby consent to the filing of this opinion as Exhibit 5 to the Registration
Statement. We do not admit by giving this consent that we are in the category
of persons whose consent is required under Section 7 of the Act.
Very truly yours,
/s/ MCGUIRE WOODS LLP
MCGUIRE WOODS LLP
One James Center
901 East Cary Street
Richmond, VA 23219
