SEC Comment Letter 0000000000-23-007360 to PENNS WOODS BANCORP INC (PWOD) (CIK 0000716605)
PENNS WOODS BANCORP INC (PWOD) (CIK 0000716605)
Date: July 11, 2023 · CIK: 0000716605 · Accession: 0000000000-23-007360
AI Filing Summary & Sentiment
File numbers found in text: 333-273018
Letter
United States securities and exchange commission logo July 11, 2023 Richard Grafmyre Chief Executive Officer Penns Woods Bancorp, Inc. 300 Market Street, P.O. Box 967 Williamsport, Pennsylvania 17703-0967 Re:Penns Woods Bancorp, Inc. Registration Statement on Form S-3 Filed June 29, 2023 File No. 333-273018 Dear Richard Grafmyre: 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 Aisha Adegbuyi at 202-551-8754 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: David W. Swartz
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United States securities and exchange commission logo
July 11, 2023
Richard Grafmyre
Chief Executive Officer
Penns Woods Bancorp, Inc.
300 Market Street, P.O. Box 967
Williamsport, Pennsylvania 17703-0967
Re:Penns Woods Bancorp, Inc.
Registration Statement on Form S-3
Filed June 29, 2023
File No. 333-273018
Dear Richard Grafmyre:
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 Aisha Adegbuyi at 202-551-8754 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: David W. Swartz