CITIZENS FINANCIAL SERVICES, INC.
15 South Main Street
Mansfield, Pennsylvania 16933
November 30, 2023
VIA EDGAR
Securities & Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Madeleine Mateo
| Re:
| Citizens Financial Services, Inc. | |
| | Registration Statement on Form S-3 (File No. 333-275709) | |
| | | |
| | | Request for Acceleration of Effective Date | |
Dear Ms. Mateo:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Citizens Financial Services, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement on Form S-3 and declare the Registration Statement effective as of 5:00 p.m., Eastern time, on December 4, 2023, or as soon thereafter as possible. The Company also requests the Commission to confirm such effective date and time in writing.
| | | Very truly yours, |
| | | |
| | | Citizens Financial Services, Inc. |
| | | |
| | | /s/ Randall E. Black
|
| | | By: Randall E. Black |
| | | Title: President and Chief Executive Officer
|
