SEC Comment Letter for CCFNB BANCORP INC (CCFN) (CIK 0000731122) (CCFN) — Aug 11, 2005
CCFNB BANCORP INC (CCFN) (CIK 0000731122)
Date: Aug. 11, 2005 · CIK: 0000731122 · Accession: 0000000000-05-041466
AI Filing Summary & Sentiment
Referenced dates: August 8, 2005
Letter
Mail Stop 4561 August 11, 2005 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, as amended Form 10-Q for the Fiscal Quarter Ended March 31, 2005, as amended File No. 0-19028
Dear Mr. Diehl:
We have reviewed your response letter dated August 8, 2005, and have the following comment. Please respond to this comment within business days or tell us when you will provide us with a response.
Form 10-Q/A for the period ended March 31, 2005 Controls and Procedures, page 4
1. Please revise your amended disclosures to more clearly differentiate between internal controls over financial reporting and disclosure controls and procedures, as defined in Rule 13a-15(e) and (f) of Regulation S-X. Specifically, please revise to disclose:
* Conclusions of your principal executive and financial officers regarding the effectiveness of your disclosure controls and procedures, and * Any changes in your internal control over financial reporting during the quarter that has materially affected or is reasonably likely to affect your internal control over financial reporting.
Please furnish a response letter that keys your responses to our comment. Detailed letters greatly facilitate our review. Please file your response letter on EDGAR. Please understand that we may have additional comments after reviewing your responses to our comment.
You may contact Lisa Haynes, Staff Accountant at (202) 551- or me at (202) 551-3490 if you have questions.
Sincerely,
Donald Walker
Senior Assistant
Chief Accountant
??
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 4561
August 11, 2005
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, as
amended
Form 10-Q for the Fiscal Quarter Ended March 31, 2005, as
amended
File No. 0-19028
Dear Mr. Diehl:
We have reviewed your response letter dated August 8, 2005,
and
have the following comment. Please respond to this comment within
10
business days or tell us when you will provide us with a response.
Form 10-Q/A for the period ended March 31, 2005
Controls and Procedures, page 4
1. Please revise your amended disclosures to more clearly
differentiate between internal controls over financial reporting
and
disclosure controls and procedures, as defined in Rule 13a-15(e)
and
(f) of Regulation S-X. Specifically, please revise to disclose:
* Conclusions of your principal executive and financial officers
regarding the effectiveness of your disclosure controls and
procedures, and
* Any changes in your internal control over financial reporting
during the quarter that has materially affected or is reasonably
likely to affect your internal control over financial reporting.
Please furnish a response letter that keys your responses to
our comment. Detailed letters greatly facilitate our review.
Please
file your response letter on EDGAR. Please understand that we may
have additional comments after reviewing your responses to our
comment.
You may contact Lisa Haynes, Staff Accountant at (202) 551-
3424
or me at (202) 551-3490 if you have questions.
Sincerely,
Donald Walker
Senior Assistant
Chief Accountant
??
??
??
??
Lance O. Diehl
CCFNB Bancorp, Inc.
August 11, 2005
Page 2
</TEXT>
</DOCUMENT>