SEC Comment Letter for CNB FINANCIAL (CCNE) — Feb 4, 2020
CNB FINANCIAL CORP/PA (CCNE, CCNEP) (CIK 0000736772)
Date: Feb. 4, 2020 · CIK: 0000736772 · Accession: 0000000000-20-001079
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File numbers found in text: 333-236172
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February 4, 2020
Joseph B. Bower, Jr.
President and Chief Executive Officer
CNB Financial Corporation
1 South Second Street
PO Box 42
Clearfield, PA 16830
Re:CNB Financial Corporation
Registration Statement on Form S-4
Filed January 30, 2020
File No. 333-236172
Dear Mr. Bower:
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 Eric Envall at (202) 551-3234 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance