SEC Comment Letter for CITIZENS & NORTHERN CORP (CZNC) (CIK 0000810958) (CZNC) — Apr 13, 2020
CITIZENS & NORTHERN CORP (CZNC) (CIK 0000810958)
Date: April 13, 2020 · CIK: 0000810958 · Accession: 0000000000-20-003167
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-237591
Letter
April 13, 2020 J. Bradley Scovill President and Chief Executive Officer Citizens & Northern Corporation 90-92 Main Street Wellsboro, PA 16901 Re:Citizens & Northern Corporation Registration Statement on Form S-4 Filed on April 7, 2020 File No. 333-237591 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 Eric Envall at (202) 551-3234 with any questions. Sincerely, Division of Corporation Finance Office of Finance
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April 13, 2020
J. Bradley Scovill
President and Chief Executive Officer
Citizens & Northern Corporation
90-92 Main Street
Wellsboro, PA 16901
Re:Citizens & Northern Corporation
Registration Statement on Form S-4
Filed on April 7, 2020
File No. 333-237591
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 Eric Envall at (202) 551-3234 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance