Correspondence 0001104659-23-080653 from PENNS WOODS BANCORP INC (PWOD) (CIK 0000716605)

PENNS WOODS BANCORP INC (PWOD) (CIK 0000716605)
Date: July 13, 2023 · CIK: 0000716605 · Accession: 0001104659-23-080653

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AI Filing Summary & Sentiment

File numbers found in text: 333-273018

Date

July 14, 2023

Author

Not clearly detected

Form

CORRESP

Company

PENNS WOODS BANCORP INC (PWOD) (CIK 0000716605)

Letter

PENNS WOODS BANCORP, INC.

300 Market Street

P.O. Box 967

Williamsport, Pennsylvania 17703-0967

July 14, 2023

VIA EMAIL AND EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C. 20549

Attention: Aisha Adegbuyi

Re: Penns Woods Bancorp, Inc.

Registration Statement on Form S-3

File No. 333-273018

Ladies and Gentlemen:

Penns Woods Bancorp, Inc. (the “Company”) hereby requests that the effective date of the Company’s above-referenced Registration Statement on Form S-3 be accelerated by the U.S. Securities and Exchange Commission (the “Commission”) so that the Registration Statement will become effective on Tuesday, July 18, 2023, at 2:00 p.m., or as soon as practicable thereafter.

Please contact David W. Swartz, of Stevens & Lee, P.C., at (610) 478-2184 with any questions you may have concerning this request.

Very truly yours,
PENNS WOODS BANCORP, INC.

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CORRESP
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PENNS WOODS BANCORP, INC.

300 Market Street

P.O. Box 967

Williamsport, Pennsylvania 17703-0967

July 14, 2023

VIA EMAIL AND EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C. 20549

Attention: Aisha Adegbuyi

Re: Penns Woods Bancorp, Inc.

Registration Statement on Form S-3

File No. 333-273018

Ladies and Gentlemen:

Penns Woods Bancorp, Inc. (the “Company”)
hereby requests that the effective date of the Company’s above-referenced Registration Statement on Form S-3 be accelerated
by the U.S. Securities and Exchange Commission (the “Commission”) so that the Registration Statement will become effective
on Tuesday, July 18, 2023, at 2:00 p.m., or as soon as practicable thereafter.

Please contact David W. Swartz, of Stevens &
Lee, P.C., at (610) 478-2184 with any questions you may have concerning this request.

    Very truly yours,

    PENNS WOODS BANCORP, INC.

    By:
    /s/ Brian L. Knepp

    Name:
    Brian L. Knepp

    Title:
    President and Chief Financial Officer

cc: David W. Swartz

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