SEC Comment Letter for CITIZENS & NORTHERN CORP (CZNC) (CIK 0000810958) (CZNC) — Jun 8, 2015
CITIZENS & NORTHERN CORP (CZNC) (CIK 0000810958)
Date: June 8, 2015 · CIK: 0000810958 · Accession: 0000000000-15-030435
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-16084
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 -0306 DIVISION OF CORPORATION FINANCE June 8, 2015 Mark A. Hughes Treasurer and Chief Financial Officer Citizens & Northern Corporation 90-92 Main Street Wellsboro , PA 16901
Re: Citizens & Northern Corporation Form 10 -K for the Fiscal Year Ended December 31, 20 14 Filed February 26, 2015 Definitive Proxy Statement Filed March 1 3, 2015 File No. 000-16084
Dear Mr. Hughes :
We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filings and the company may not as sert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ John A. Spitz
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549 -0306
DIVISION OF
CORPORATION FINANCE
June 8, 2015
Mark A. Hughes
Treasurer and Chief Financial Officer
Citizens & Northern Corporation
90-92 Main Street
Wellsboro , PA 16901
Re: Citizens & Northern Corporation
Form 10 -K for the Fiscal Year Ended
December 31, 20 14
Filed February 26, 2015
Definitive Proxy Statement
Filed March 1 3, 2015
File No. 000-16084
Dear Mr. Hughes :
We have completed our review of your filings . We remind you that our
comments or changes to disclosure in response to our comments do not foreclose the
Commission from taking any action with respect to the company or the filings and the
company may not as sert staff comments as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States. We
urge all persons who are responsible for the accuracy and adequacy of the disclosure in
the filings to be certain that the filings include the information the Securities Exchange
Act of 1934 and all applicable rules require.
Sincerely,
/s/ John A. Spitz
John A. Spitz
Staff Accountant