SEC Comment Letter for NORWOOD FINANCIAL CORP (NWFL) (CIK 0001013272) (NWFL) — Mar 24, 2020
NORWOOD FINANCIAL CORP (NWFL) (CIK 0001013272)
Date: March 24, 2020 · CIK: 0001013272 · Accession: 0000000000-20-002541
AI Filing Summary & Sentiment
File numbers found in text: 333-237277
Letter
March 24, 2020 Lewis J. Critelli Chief Executive Officer Norwood Financial Corp. 717 Main Street Honesdale, PA 18431 Re:Norwood Financial Corp. Registration Statement on Form S-4 Filed March 19, 2020 File No. 333-237277 Dear Mr. Critelli: 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 Tonya K. Aldave with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: John J. Spidi, Esq.
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March 24, 2020
Lewis J. Critelli
Chief Executive Officer
Norwood Financial Corp.
717 Main Street
Honesdale, PA 18431
Re:Norwood Financial Corp.
Registration Statement on Form S-4
Filed March 19, 2020
File No. 333-237277
Dear Mr. Critelli:
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 Tonya K. Aldave with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: John J. Spidi, Esq.