SEC Comment Letter 0000000000-22-013883 to CITIZENS FINANCIAL SERVICES INC (CZFS) (CIK 0000739421) (CZFS)
CITIZENS FINANCIAL SERVICES INC (CZFS) (CIK 0000739421)
Date: Dec. 23, 2022 · CIK: 0000739421 · Accession: 0000000000-22-013883
AI Filing Summary & Sentiment
File numbers found in text: 333-268840
Letter
United States securities and exchange commission logo December 23, 2022 Randall Black President and Chief Executive Officer CITIZENS FINANCIAL SERVICES INC 15 South Main Street Mansfield, Pennsylvania 16933 Re:CITIZENS FINANCIAL SERVICES INC Registration Statement on Form S-4 Filed December 16, 2022 File No. 333-268840 Dear Randall Black: 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 Madeleine Mateo at 202-957-9365 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Les Reese, Esq.
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United States securities and exchange commission logo
December 23, 2022
Randall Black
President and Chief Executive Officer
CITIZENS FINANCIAL SERVICES INC
15 South Main Street
Mansfield, Pennsylvania 16933
Re:CITIZENS FINANCIAL SERVICES INC
Registration Statement on Form S-4
Filed December 16, 2022
File No. 333-268840
Dear Randall Black:
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 Madeleine Mateo at 202-957-9365 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Les Reese, Esq.