SEC Comment Letter for PENNS WOODS BANCORP INC (PWOD) (CIK 0000716605) — Nov 14, 2005

PENNS WOODS BANCORP INC (PWOD) (CIK 0000716605)
Date: Nov. 14, 2005 · CIK: 0000716605 · Accession: 0000000000-05-057483

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AI Filing Summary & Sentiment

File numbers found in text: 000-17077

Date

October 28, 2005

Author

Joyce Sweeney

Form

UPLOAD

Company

PENNS WOODS BANCORP INC (PWOD) (CIK 0000716605)

Letter

Mail Stop 4561 October 28, 2005 Brian L. Knepp Chief Financial Officer 300 Market Street, P.O. Box 967 Williamsport, Pennsylvania 17703

Re: Penns Woods Bancorp, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 File No. 000-17077

Dear Mr. Knepp:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Joyce Sweeney
Accounting Branch Chief

Show Raw Text

<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 4561

      October 28, 2005

Brian L. Knepp
Chief Financial Officer
300 Market Street, P.O. Box 967
Williamsport, Pennsylvania 17703

      Re:	Penns Woods Bancorp, Inc.
		Form 10-K for Fiscal Year Ended December 31, 2004
		File No. 000-17077

Dear Mr. Knepp:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

   							Sincerely,

Joyce Sweeney
Accounting Branch Chief

</TEXT>
</DOCUMENT>

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