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SEC Comment Letter for CITIZENS HOLDING (CIZN) — Sep 22, 2005

CITIZENS HOLDING CO /MS/ (CIZN) (CIK 0001075706)
Date: Sept. 22, 2005 · CIK: 0001075706 · Accession: 0000000000-05-049145

AI Filing Summary & Sentiment

File numbers found in text: 001-15375

Date
September 22, 2005
Author
Don Walker
Form
UPLOAD
Company
CITIZENS HOLDING CO /MS/ (CIZN) (CIK 0001075706)

Letter

September 22, 2005 By U.S. Mail and facsimile to 601-656-4183 Robert T. Smith Chief Financial Officer Citizens Holding Company 521 Main Street Philadelphia, MS 39350

Re: Citizens Holdings Company Form 10-K for the Fiscal Year Ended December 31, 2004 File No. 001-15375

Dear Mr. Smith:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Don Walker
Senior Assistant
Chief Accountant
Robert T. Smith
Citizens Holding Company
September 2, 2005
Page 1

Show Raw Text
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<TEXT>

Mail Stop 4561

								September 22, 2005

By U.S. Mail and facsimile to 601-656-4183

Robert T. Smith
Chief Financial Officer
Citizens Holding Company
521 Main Street
Philadelphia, MS  39350

Re:	Citizens Holdings Company
	Form 10-K for the Fiscal Year Ended December 31, 2004
	File No. 001-15375

Dear Mr. Smith:

We have completed our review of your Form 10-K and related filings
and have no further comments at this time.

      Sincerely,

      Don Walker
Senior Assistant
      Chief Accountant
Robert T. Smith
Citizens Holding Company
September 2, 2005
Page 1

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