SEC Comment Letter for CITIZENS & NORTHERN CORP (CZNC) (CIK 0000810958) (CZNC) — Jan 30, 2019
CITIZENS & NORTHERN CORP (CZNC) (CIK 0000810958)
Date: Jan. 30, 2019 · CIK: 0000810958 · Accession: 0000000000-19-000411
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-229186
Letter
January 30, 2019 J. Bradley Scovill President and Chief Executive Officer Citizens & Northern Corporation 90-92 Main Street P.O. Box 58 Wellsboro, PA 16901 Re:Citizens & Northern Corporation Registration Statement on Form S-4 Filed January 10, 2019 File No. 333-229186 Dear Mr. Scovill: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Christopher Dunham, Staff Attorney, at (202) 551-3783 with any questions. Sincerely, Division of Corporation Finance Office of Financial Services cc: Kimberly J. Decker, Esq.
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January 30, 2019
J. Bradley Scovill
President and Chief Executive Officer
Citizens & Northern Corporation
90-92 Main Street
P.O. Box 58
Wellsboro, PA 16901
Re:Citizens & Northern Corporation
Registration Statement on Form S-4
Filed January 10, 2019
File No. 333-229186
Dear Mr. Scovill:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Christopher Dunham, Staff Attorney, at (202) 551-3783 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Financial Services
cc: Kimberly J. Decker, Esq.