SEC Company Response from CITIZENS FINANCIAL SERVICES INC (CZFS) (CIK 0000739421) (CZFS) — Jan 16, 2020
CITIZENS FINANCIAL SERVICES INC (CZFS) (CIK 0000739421)
Date: Jan. 16, 2020 · CIK: 0000739421 · Accession: 0001193125-20-008753
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File numbers found in text: 333-235467
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CORRESP 1 filename1.htm CORRESP January 16, 2020 VIA EDGAR Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Citizens Financial Services, Inc. Registration Statement on Form S-4 Commission File No. 333-235467 Request for Acceleration of Effectiveness Ladies and Gentlemen: Citizens Financial Services, Inc. hereby requests that the above referenced Registration Statement on Form S-4, as amended, be declared effective on January 21, 2020 at 11:00 a.m., or as soon thereafter as is practicable. If you have any questions concerning this matter, please contact Victor L. Cangelosi, of Luse Gorman, PC, at (202) 274-2028. Very truly yours, /s/ Randall E. Black Randall E. Black Chief Executive Officer and President