SEC Comment Letter for CITIZENS & NORTHERN CORP (CZNC) (CIK 0000810958) (CZNC) — Oct 13, 2009

CITIZENS & NORTHERN CORP (CZNC) (CIK 0000810958)
Date: Oct. 13, 2009 · CIK: 0000810958 · Accession: 0000000000-09-057417

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 000-16084

Date

October 9, 2009

Author

John P. Nolan

Form

UPLOAD

Company

CITIZENS & NORTHERN CORP (CZNC) (CIK 0000810958)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 4720 October 9, 2009 Mr. Craig G. Litchfield Chairman, President, & CEO Citizens & Northern Corporation 90-92 Main Street Wellsboro, PA 16901 Re: Citizens & Northern Corporation Form 10-K for Fiscal Year ended December 31, 2008 Filed March 6, 2009 Forms 10-Q for Fiscal Quarters ended March 31, 2009 and June 30, 2009 File No. 000-16084

Dear Mr. Litchfield: We have completed our reviews of your Form 10-K and related filings and have no further comments at this time. S i n c e r e l y , John P. Nolan Senior Assistant Chief Accountant

Show Raw Text

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

DIVISION OF
  CORPORATION FINANCE

Mail Stop 4720

October 9, 2009

Mr. Craig G. Litchfield Chairman, President, & CEO Citizens & Northern Corporation 90-92 Main Street Wellsboro, PA 16901
Re: Citizens & Northern Corporation
 Form 10-K for Fiscal Year ended December 31, 2008
Filed March 6, 2009                Forms 10-Q for Fiscal Quarters ended March 31, 2009
 and June 30, 2009  File No. 000-16084

Dear Mr. Litchfield:
  We have completed our reviews of your Form 10-K and related filings and have no further comments at this time.            S i n c e r e l y ,
John P. Nolan Senior Assistant Chief Accountant

SecProbe.io