CORRESP Filing
CITIZENS & NORTHERN CORP
Date: Aug. 4, 2025 · CIK: 0000810958 · Accession: 0001104659-25-073478
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-288838
Letter
August 4, 2025 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Robert Arzonetti, Esq.
Subject: Request for Acceleration of Effectiveness – Citizens & Northern Corporation – Registration Statement on Form S-4 (File No.333-288838)
Dear Commissioners:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Citizens & Northern Corporation requests that the SEC accelerate the effective date of its Registration Statement on Form S-4, File No. 333-288838, to 8:00 AM, EDT, August 6, 2025 or as soon as possible thereafter.
By requesting acceleration, the company acknowledges that the SEC declaring the Registration Statement effective does not prevent the Commission from taking any action regarding the statement, nor does it relieve the company of responsibility for the accuracy of the disclosure. The company also cannot use SEC comments or the declaration of effectiveness as a defense in any legal proceedings.
Please notify Kimberly J. Decker, Esq at (717) 399-1506 when the Registration Statement is effective. A written order confirming the effective time and date should be sent electronically to kdecker@barley.com, attention: Kimberly J. Decker, Esq.
Sincerely,
Citizens & Northern Corporation
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CORRESP 1 filename1.htm August 4, 2025 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Robert Arzonetti, Esq. Subject: Request for Acceleration of Effectiveness – Citizens & Northern Corporation – Registration Statement on Form S-4 (File No.333-288838) Dear Commissioners: Pursuant to Rule 461 of the Securities Act of 1933, as amended, Citizens & Northern Corporation requests that the SEC accelerate the effective date of its Registration Statement on Form S-4, File No. 333-288838, to 8:00 AM, EDT, August 6, 2025 or as soon as possible thereafter. By requesting acceleration, the company acknowledges that the SEC declaring the Registration Statement effective does not prevent the Commission from taking any action regarding the statement, nor does it relieve the company of responsibility for the accuracy of the disclosure. The company also cannot use SEC comments or the declaration of effectiveness as a defense in any legal proceedings. Please notify Kimberly J. Decker, Esq at (717) 399-1506 when the Registration Statement is effective. A written order confirming the effective time and date should be sent electronically to kdecker@barley.com, attention: Kimberly J. Decker, Esq. Sincerely, Citizens & Northern Corporation By: /s/ Glenn Richard James Glenn Richard James, Esq. Executive Vice President, General Counsel & Corporate Secretary 10 Nichols Street Wellsboro, PA 16901 glenn.james@cnbankpa.com P: (215) 680-0552 cnbankpa.com MEMBER FDIC