SEC Comment Letter for NORWOOD FINANCIAL CORP (NWFL) (CIK 0001013272) (NWFL) — Sep 29, 2025
NORWOOD FINANCIAL CORP (NWFL) (CIK 0001013272)
Date: Sept. 29, 2025 · CIK: 0001013272 · Accession: 0000000000-25-010585
AI Filing Summary & Sentiment
File numbers found in text: 333-290392
Letter
September 29, 2025 James O. Donnelly Chief Executive Officer Norwood Financial Corp. 717 Main Street Honesdale, Pennsylvania 18431 Re:Norwood Financial Corp. Registration Statement on Form S-4 Filed September 19, 2025 File No. 333-290392 Dear James O. Donnelly: 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 Aisha Adegbuyi at 202-551-8754 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc:John J. Spidi, Esq.
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September 29, 2025
James O. Donnelly
Chief Executive Officer
Norwood Financial Corp.
717 Main Street
Honesdale, Pennsylvania 18431
Re:Norwood Financial Corp.
Registration Statement on Form S-4
Filed September 19, 2025
File No. 333-290392
Dear James O. Donnelly:
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 Aisha Adegbuyi at 202-551-8754 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc:John J. Spidi, Esq.