Correspondence 0001193125-22-313855 from CITIZENS FINANCIAL SERVICES INC (CZFS) (CIK 0000739421) (CZFS)
CITIZENS FINANCIAL SERVICES INC (CZFS) (CIK 0000739421)
Date: Dec. 28, 2022 · CIK: 0000739421 · Accession: 0001193125-22-313855
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File numbers found in text: 333-268840
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CORRESP 1 filename1.htm Acceleration Request Citizens Financial Services, Inc. 15 South Main Street Mansfield, Pennsylvania 16933 December 28, 2022 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Industrial Applications and Services 100 F Street, N.E. Washington, D.C. 20549 Re: Citizens Financial Services, Inc. Registration Statement on Form S-4 (File No. 333-268840) Request for Acceleration of Effective Date Dear Ms. Madeline 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 respectfully requests that the U.S. Securities and Exchange Commission accelerate the effective date and time of the above referenced Registration Statement on Form S-4 (the “Registration Statement”) and declare the Registration Statement effective as of 5:30 p.m. Eastern Time on December 30, 2022, or as soon thereafter as practicable. The Company requests that it be notified of such effectiveness by a telephone call to Les B. Reese of Hogan Lovells US LLP at (202) 637-5542. [Signature page follows] Sincerely, Citizens Financial Services, Inc. By: /s/ Randall E. Black Randall E. Black President and Chief Executive Officer