SEC Comment Letter for CCFNB BANCORP INC (CCFN) (CIK 0000731122) (CCFN) — Aug 26, 2005

CCFNB BANCORP INC (CCFN) (CIK 0000731122)
Date: Aug. 26, 2005 · CIK: 0000731122 · Accession: 0000000000-05-044512

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AI Filing Summary & Sentiment

Date

August 26, 2005

Author

John P.

Form

UPLOAD

Company

CCFNB BANCORP INC (CCFN) (CIK 0000731122)

Letter

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, as amended Form 10-Q for the Fiscal Quarter Ended March 31, 2005, as amended File No. 0-19028

Dear Mr. Diehl:

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

Sincerely,
John P.
Nolan
Accounting Branch Chief

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

            August 26, 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, as
amended
	Form 10-Q for the Fiscal Quarter Ended March 31, 2005, as
amended
	File No. 0-19028

Dear Mr. Diehl:

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

								Sincerely,

	                         					John P.
Nolan
								Accounting Branch Chief

</TEXT>
</DOCUMENT>

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