SEC Comment Letter 0000000000-23-012962 to CITIZENS FINANCIAL SERVICES INC (CZFS) (CIK 0000739421) (CZFS)
CITIZENS FINANCIAL SERVICES INC (CZFS) (CIK 0000739421)
Date: Nov. 29, 2023 · CIK: 0000739421 · Accession: 0000000000-23-012962
AI Filing Summary & Sentiment
File numbers found in text: 333-275709
Letter
United States securities and exchange commission logo November 29, 2023 Randall E. Black President and Chief Executive Officer Citizens Financial Services, Inc. 15 South Main Street Mansfield, PA 16933 Re:Citizens Financial Services, Inc. Registration Statement on Form S-3 Filed November 22, 2023 File No. 333-275709 Dear Randall E. 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 Joy Mateo at 202-551-3465 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Richard Schaberg
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United States securities and exchange commission logo
November 29, 2023
Randall E. Black
President and Chief Executive Officer
Citizens Financial Services, Inc.
15 South Main Street
Mansfield, PA 16933
Re:Citizens Financial Services, Inc.
Registration Statement on Form S-3
Filed November 22, 2023
File No. 333-275709
Dear Randall E. 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 Joy Mateo at 202-551-3465 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Richard Schaberg