SecProbe.io

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                                    July 28, 2005

Mail Stop 4561

By U.S. Mail and facsimile to (570) 387-4049

Mr. Lance O. Diehl
President and Chief Executive Officer
CCFNB Bancorp, Inc.
232 East Street
Bloomsburg, PA  17815

Re:	CCFNB Bancorp, Inc.
	Form 10-K for the Fiscal Year Ended December 31, 2004
	Form 10-Q for the Fiscal Quarter Ended March 31, 2005
	File No. 0-19028

Dear Mr. Diehl:

	We have reviewed your filings and have the following
comments.
We have limited our review to only your financial statements and
related disclosures and will make no further review of your
documents.  Where indicated, we think you should revise your
documents in response to these comments.  If you disagree, we will
consider your explanation as to why our comment is inapplicable or
a
revision is unnecessary.  Please be as detailed as necessary in
your
explanation.  In some of our comments, we may ask you to provide
us
with supplemental information so we may better understand your
disclosure.  After reviewing this information, we may or may not
raise additional comments.

      Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.

*    *    *    *    *    *    *

Form 10-K for the Fiscal Year Ended December 31, 2004

Controls and Procedures, page 61

1. We note your disclosure that you evaluated the effectiveness of
your disclosure controls and procedures and internal controls and
procedures for financial reporting within 90 days prior to the
date
of your Form 10-K.  Please revise to clarify that your evaluation
of
the effectiveness of your disclosure controls and procedures was
as
of the end of the fiscal year.  If your evaluation was as of a
date
other than the end of the fiscal year, please tell us how you
believe
you have complied with Section II.F.1 and 3 of the SEC`s Final
Rule
on Management`s Reports On Internal Control Over Financial
Reporting
and Certification of Disclosure in Exchange Act Periodic Reports
(Release Nos. 33-8238 and 34-47986).

Form 10-Q for the Fiscal Quarter Ended March 31, 2005

Controls and Procedures, page 23

2. We note that your discussion of controls and procedures is
identical to the discussion you included in your Form 10-K.
Please
revise to include the disclosures required by Item 307 of
Regulation
S-K as of the end of the quarter.

General

3. To the extent you revise your Form 10-K and 10-Q as a result of
the above comments, please also revise your management
certifications
pursuant to the Sarbanes-Oxley Act of 2002.

*    *    *    *    *    *    *

      As appropriate, please amend your filing or respond to these
comments within 10 business days or tell us when you will provide
us
with a response.  You may wish to provide us with marked copies of
the amendment to expedite our review, as appropriate.  Please
furnish
a cover letter with your amendment that keys your responses to our
comments and provides any requested supplemental information.
Detailed cover letters greatly facilitate our review.  Please
understand that we may have additional comments after reviewing
your
amendment and responses to our comments.

        We urge all persons who are responsible for the accuracy
and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require.
Since the company and its management are in possession of all
facts
relating to a company`s disclosure, they are responsible for the
accuracy and adequacy of the disclosures they have made.

        In connection with responding to our comments, please
provide, in writing, a statement from the company acknowledging
that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filings;
* staff comments or changes to disclosure in response to staff
comments in the filings reviewed by the staff do not foreclose the
Commission from taking any action with respect to the filing; and
* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

         In addition, please be advised that the Division of
Enforcement has access to all information you provide to the staff
of
the Division of Corporation Finance in our review of your filing
or
in response to our comments on your filing.

	You may contact Lisa Haynes, Staff Accountant at (202) 551-
3424
or me at (202) 551-3492 if you have questions.

								Sincerely,

	                        	 John P. Nolan
				Accounting Branch Chief

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Mr. Lance O. Diehl
CCFNB Bancorp, Inc.
July 28, 2005
Page 3 of 3

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