SEC Company Response from CITIZENS & NORTHERN CORP (CZNC) (CIK 0000810958) (CZNC) — Jul 19, 2021
CITIZENS & NORTHERN CORP (CZNC) (CIK 0000810958)
Date: July 19, 2021 · CIK: 0000810958 · Accession: 0001558370-21-009010
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-257214
Letter
Re: Citizens & Northern Corporation (the “Company”) Registration Statement on Form S-4 File No. 333-257214
Citizens & Northern Corporation 90-92 Main Street, P.O. Box 58 Wellsboro, Pennsylvania 16901
July 19, 2021
VIA EDGAR
U.S. Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549
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. 333-257214) (the “Form S-4”) of the Company be declared effective at 4:30 p.m., New York City time, on Wednesday, July 21, 2021 or as soon thereafter as is practicable. We respectfully request that we be notified of such effectiveness by a telephone call to Chuck F. 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.
/s/ Mark A Hughes Name:Mark A. Hughes Title:Treasurer and Chief Financial Officer
Very truly yours,
Citizens & Northern Corporation
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CORRESP 1 filename1.htm Citizens & Northern Corporation 90-92 Main Street, P.O. Box 58 Wellsboro, Pennsylvania 16901 July 19, 2021 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. 333-257214 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. 333-257214) (the “Form S-4”) of the Company be declared effective at 4:30 p.m., New York City time, on Wednesday, July 21, 2021 or as soon thereafter as is practicable. We respectfully request that we be notified of such effectiveness by a telephone call to Chuck F. 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. /s/ Mark A Hughes Name:Mark A. Hughes Title:Treasurer and Chief Financial Officer 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. J. Nolan McWilliams, U.S. Securities and Exchange Commission