Correspondence 0001140361-23-055357 from CITIZENS FINANCIAL SERVICES INC (CZFS) (CIK 0000739421) (CZFS)

CITIZENS FINANCIAL SERVICES INC (CZFS) (CIK 0000739421)
Date: Nov. 30, 2023 · CIK: 0000739421 · Accession: 0001140361-23-055357

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AI Filing Summary & Sentiment

File numbers found in text: 333-275709

Date

November 30, 2023

Author

Not clearly detected

Form

CORRESP

Company

CITIZENS FINANCIAL SERVICES INC (CZFS) (CIK 0000739421)

Letter

VIA EDGAR Re: Citizens Financial Services, Inc. Registration Statement on Form S-3 (File No. 333-275709) Request for Acceleration of Effective Date

Dear Ms. Mateo:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Citizens Financial Services, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement on Form S-3 and declare the Registration Statement effective as of 5:00 p.m., Eastern time, on December 4, 2023, or as soon thereafter as possible. The Company also requests the Commission to confirm such effective date and time in writing.

Very truly yours,
Citizens Financial Services, Inc.

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CORRESP
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    CITIZENS FINANCIAL SERVICES, INC.

    15 South Main Street

    Mansfield, Pennsylvania 16933

    November 30, 2023

    VIA EDGAR

    Securities & Exchange Commission

    100 F Street, N.E.

    Washington, D.C. 20549

    Attn: Madeleine Mateo

            Re:

            Citizens Financial Services, Inc.

            Registration Statement on Form S-3 (File No. 333-275709)

            Request for Acceleration of Effective Date

    Dear Ms. Mateo:

    Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Citizens Financial Services, Inc. (the “Company”)
      hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement on Form S-3 and declare the Registration Statement effective as of 5:00 p.m., Eastern time, on
      December 4, 2023, or as soon thereafter as possible. The Company also requests the Commission to confirm such effective date and time in writing.

            Very truly yours,

            Citizens Financial Services, Inc.

            /s/  Randall E. Black

            By:  Randall E. Black

            Title:  President and Chief Executive Officer

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