January 16, 2020
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Citizens Financial Services, Inc. |
Registration Statement on FormS-4
Commission FileNo. 333-235467
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
Citizens Financial Services, Inc. hereby requests that the above referenced Registration Statement on FormS-4, as amended, be declared effective on January 21, 2020 at 11:00 a.m., or as soon thereafter as is practicable.
If you have any questions concerning this matter, please contact Victor L. Cangelosi, of Luse Gorman, PC, at (202)274-2028.
| Very truly yours, |
| /s/ Randall E. Black |
| Randall E. Black |
| Chief Executive Officer and President |