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
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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.