PENNS WOODS BANCORP, INC.
300 Market Street
P.O. Box 967
Williamsport, Pennsylvania 17703-0967
July 14, 2023
VIA EMAIL AND EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
Attention: Aisha Adegbuyi
Re: | Penns Woods Bancorp, Inc. Registration Statement on Form S-3 File No. 333-273018 |
Ladies and Gentlemen:
Penns Woods Bancorp, Inc. (the “Company”) hereby requests that the effective date of the Company’s above-referenced Registration Statement on Form S-3 be accelerated by the U.S. Securities and Exchange Commission (the “Commission”) so that the Registration Statement will become effective on Tuesday, July 18, 2023, at 2:00 p.m., or as soon as practicable thereafter.
Please contact David W. Swartz, of Stevens & Lee, P.C., at (610) 478-2184 with any questions you may have concerning this request.
Very truly yours, | ||
PENNS WOODS BANCORP, INC. | ||
By: | /s/ Brian L. Knepp | |
Name: | Brian L. Knepp | |
Title: | President and Chief Financial Officer |
cc: David W. Swartz