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SEC Comment Letter 0000000000-23-013194 to PEOPLES FINANCIAL SERVICES CORP. (PFIS)

PEOPLES FINANCIAL SERVICES CORP.
Date: Dec. 4, 2023 · CIK: 0001056943 · Accession: 0000000000-23-013194

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File numbers found in text: 333-275722

Date
December 4, 2023
Author
Office of Finance
Form
UPLOAD
Company
PEOPLES FINANCIAL SERVICES CORP.

Letter

United States securities and exchange commission logo December 4, 2023 Craig W. Best Chief Executive Officer Peoples Financial Services Corp. 150 North Washington Avenue Scranton, PA 18503 Re:Peoples Financial Services Corp. Registration Statement on Form S-4 Filed November 22, 2023 File No. 333-275722 Dear Craig W. Best: 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: Donald R. Readlinger, Esq.

Show Raw Text
United States securities and exchange commission logo
December 4, 2023
Craig W. Best
Chief Executive Officer
Peoples Financial Services Corp.
150 North Washington Avenue
Scranton, PA 18503
Re:Peoples Financial Services Corp.
Registration Statement on Form S-4
Filed November 22, 2023
File No. 333-275722
Dear Craig W. Best:
            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:       Donald R. Readlinger, Esq.