SEC Comment Letter 0000000000-24-011152 to CITIZENS FINANCIAL SERVICES INC (CZFS) (CIK 0000739421) (CZFS)
CITIZENS FINANCIAL SERVICES INC (CZFS) (CIK 0000739421)
Date: Oct. 2, 2024 · CIK: 0000739421 · Accession: 0000000000-24-011152
AI Filing Summary & Sentiment
File numbers found in text: 001-41410
Letter
October 2, 2024 Stephen J. Guillaume Chief Financial Officer Citizens Financial Services, Inc. 15 South Main Street Mansfield, Pennsylvania 16933 Re:Citizens Financial Services, Inc. Form 10-K for the Fiscal Year Ended December 31, 2023 File No. 001-41410 Dear Stephen J. Guillaume: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Finance
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October 2, 2024
Stephen J. Guillaume
Chief Financial Officer
Citizens Financial Services, Inc.
15 South Main Street
Mansfield, Pennsylvania 16933
Re:Citizens Financial Services, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 001-41410
Dear Stephen J. Guillaume:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Finance