SEC Company Response from CITIZENS & NORTHERN CORP (CZNC) (CIK 0000810958) (CZNC) — Apr 22, 2020
CITIZENS & NORTHERN CORP (CZNC) (CIK 0000810958)
Date: April 22, 2020 · CIK: 0000810958 · Accession: 0001104659-20-049690
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File numbers found in text: 333-237591
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CORRESP
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filename1.htm
Citizens
& Northern Corporation
90-92 Main Street, P.O. Box 58
Wellsboro, Pennsylvania 16901
April 22, 2020
VIA EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
100
F. Street, N.E.
Washington, D.C. 20549
Re:
Citizens & Northern Corporation (the "Company")
Registration
Statement on Form S-4
File
No. 333-237591
Ladies and Gentlemen:
The undersigned
hereby requests, pursuant to Rules 460 and 461(a) promulgated under the Securities Act of 1933, as amended, that the above-referenced
Registration Statement on Form S-4 (File No. 333-237591) (the “Form S-4”) of the Company
be declared effective at 2:00 p.m., New York City time, on Friday, April 24, 2020 or as soon thereafter as is practicable.
We respectfully request that we be notified of such effectiveness by a telephone call to Charles J. Ferry of Stevens & Lee, P.C.
at (717) 255-7380 and that such effectiveness also be confirmed in writing to the addressees listed on the cover page
of the Form S-4.
Very truly yours,
Citizens & Northern Corporation
By:
/s/ Mark A Hughes
Name:
Mark A. Hughes
Title:
Treasurer and Chief Financial Officer
cc:
J. Bradley Scovill, Citizens & Northern Corporation
Charles F. Ferry, Esq., Stevens & Lee, P.C.
Eric Envall, Esq., U.S. Securities and Exchange Commission