| COLUMN 1 | COLUMN 2 | COLUMN 3 | COLUMN 4 | COLUMN 5 | COLUMN 6 | COLUMN 7 | COLUMN 8 |
| | | VALUE | SHRS OR | SH/ | PUT/ | INVESTMENT | OTHER | VOTING AUTHORITY |
| NAME OF ISSUER | TITLE OF CLASS | CUSIP | (x$1000) | PRN AMT | PRN | CALL | DISCRETION | MANAGER | SOLE | SHARED | NONE |
| Abbott Labs | COM | 002824100 | 2,078,927 | 20,007 | SH | | DFND | 1 | 20,007 | 0 | 0 |
| Adobe Systems Inc | COM | 00724F101 | 1,939,390 | 3,491 | SH | | DFND | 1 | 3,491 | 0 | 0 |
| Alphabet Inc Class C | CAP STK CL C | 02079K107 | 8,965,753 | 48,881 | SH | | DFND | 1 | 48,881 | 0 | 0 |
| Amazon Communications Inc | COM | 023135106 | 6,252,990 | 32,357 | SH | | DFND | 1 | 32,357 | 0 | 0 |
| American Tower REIT Inc | COM | 03027X100 | 1,667,003 | 8,576 | SH | | DFND | 1 | 8,576 | 0 | 0 |
| Analog Devices Inc | COM | 032654105 | 1,903,460 | 8,339 | SH | | DFND | 1 | 8,339 | 0 | 0 |
| Apple Computer Inc | COM | 037833100 | 11,369,268 | 53,980 | SH | | DFND | 1 | 53,980 | 0 | 0 |
| AT&T Inc | COM | 00206R102 | 1,085,639 | 56,810 | SH | | DFND | 1 | 56,810 | 0 | 0 |
| Avantis Emerging Markets Equity ETF | AVANTIS EMGMKT | 025072604 | 367,945 | 6,023 | SH | | DFND | 1 | 6,023 | 0 | 0 |
| Avantis International Equity ETF | INTL EQT ETF | 025072703 | 1,948,178 | 31,291 | SH | | DFND | 1 | 31,291 | 0 | 0 |
| Avantis Real Estate ETF | REAL ESTATE ETF | 025072356 | 1,351,068 | 32,777 | SH | | DFND | 1 | 32,777 | 0 | 0 |
| Avantis US Equity ETF | US EQT ETF | 025072885 | 1,066,316 | 11,823 | SH | | DFND | 1 | 11,823 | 0 | 0 |
| Bath & Body Works | COM | 070830104 | 1,150,608 | 29,465 | SH | | DFND | 1 | 29,465 | 0 | 0 |
| Becton, Dickinson & Co. | COM | 075887109 | 1,054,266 | 4,511 | SH | | DFND | 1 | 4,511 | 0 | 0 |
| Berkshire Hathaway Inc Class B New | CL B NEW | 084670702 | 492,228 | 1,210 | SH | | DFND | 1 | 1,210 | 0 | 0 |
| Biogen Idec Inc | COM | 09062X103 | 1,008,881 | 4,352 | SH | | DFND | 1 | 4,352 | 0 | 0 |
| Blackrock, Inc. | COM | 09247X101 | 1,031,389 | 1,310 | SH | | DFND | 1 | 1,310 | 0 | 0 |
| Blackstone Inc | COM | 09260D107 | 1,435,337 | 11,594 | SH | | DFND | 1 | 11,594 | 0 | 0 |
| Boeing Co | COM | 097023105 | 1,013,432 | 5,568 | SH | | DFND | 1 | 5,568 | 0 | 0 |
| Bristol Myers Squibb Co | COM | 110122108 | 742,598 | 17,881 | SH | | DFND | 1 | 17,881 | 0 | 0 |
| Caterpillar Inc | COM | 149123101 | 308,118 | 925 | SH | | DFND | 1 | 925 | 0 | 0 |
| CDW Corporation | COM | 12514G108 | 1,303,644 | 5,824 | SH | | DFND | 1 | 5,824 | 0 | 0 |
| Cencora, Inc. | COM | 03073E105 | 1,461,071 | 6,485 | SH | | DFND | 1 | 6,485 | 0 | 0 |
| Charles Schwab Corp | COM | 808513105 | 993,341 | 13,480 | SH | | DFND | 1 | 13,480 | 0 | 0 |
| Chevron Corp | COM | 166764100 | 1,151,564 | 7,362 | SH | | DFND | 1 | 7,362 | 0 | 0 |
| Chipotle Mexican Grill Inc Corp Common | COM | 169656105 | 3,180,365 | 50,764 | SH | | DFND | 1 | 50,764 | 0 | 0 |
| Cisco Systems Inc | COM | 17275R102 | 1,453,046 | 30,584 | SH | | DFND | 1 | 30,584 | 0 | 0 |
| Citizens & Northern Corp | COM | 172922106 | 5,892,863 | 329,394 | SH | | DFND | 1 | 329,394 | 0 | 0 |
| Citizens Financial Services Inc | COM | 174615104 | 3,970,269 | 88,346 | SH | | DFND | 1 | 88,346 | 0 | 0 |
| CME Group Inc | COM | 12572Q105 | 219,995 | 1,119 | SH | | DFND | 1 | 1,119 | 0 | 0 |
| Coca Cola Co | COM | 191216100 | 1,399,473 | 21,987 | SH | | DFND | 1 | 21,987 | 0 | 0 |
| Comcast Corp Class A | CL A | 20030N101 | 1,666,610 | 42,559 | SH | | DFND | 1 | 42,559 | 0 | 0 |
| Community Financial System, Inc | COM | 203607106 | 397,839 | 8,427 | SH | | DFND | 1 | 8,427 | 0 | 0 |
| Corning Inc | COM | 219350105 | 781,895 | 20,126 | SH | | DFND | 1 | 20,126 | 0 | 0 |
| Costco Wholesale Corp (New) | COM | 22160K105 | 4,404,648 | 5,182 | SH | | DFND | 1 | 5,182 | 0 | 0 |
| CVS Health Corporation | COM | 126650100 | 1,540,994 | 26,092 | SH | | DFND | 1 | 26,092 | 0 | 0 |
| DBX Xtrackers Low Beta High Yield Bond ETF | XTRACKERS LOW | 233051267 | 1,330,352 | 28,875 | SH | | DFND | 1 | 28,875 | 0 | 0 |
| Deere & Co | COM | 244199105 | 331,036 | 886 | SH | | DFND | 1 | 886 | 0 | 0 |
| DFA Dimensional Emerging Markets Core Equity 2 ETF | EMERGING MKTS CO | 25434V732 | 206,783 | 7,736 | SH | | DFND | 1 | 7,736 | 0 | 0 |
| DFA Dimensional International Core Equity 2 ETF | INTL CORE EQUITY | 25434V799 | 243,735 | 9,271 | SH | | DFND | 1 | 9,271 | 0 | 0 |
| Dimensional U.S. Core Equity 2 ETF | US CORE EQUITY 2 | 25434V708 | 4,770,843 | 147,979 | SH | | DFND | 1 | 147,979 | 0 | 0 |
| Disney Walt Co | COM | 254687106 | 1,043,339 | 10,508 | SH | | DFND | 1 | 10,508 | 0 | 0 |
| DuPont de Nemours Inc | COM | 26614N102 | 826,632 | 10,270 | SH | | DFND | 1 | 10,270 | 0 | 0 |
| Eli Lilly & Co | COM | 532457108 | 251,696 | 278 | SH | | DFND | 1 | 278 | 0 | 0 |
| EOG Resources, Inc. | COM | 26875P101 | 1,065,741 | 8,467 | SH | | DFND | 1 | 8,467 | 0 | 0 |
| Exxon Mobil Corp | COM | 30231G102 | 3,224,972 | 28,014 | SH | | DFND | 1 | 28,014 | 0 | 0 |
| Fidelity MSCI Real Estate Index ETF | MSCI RL EST ETF | 316092857 | 19,372,759 | 764,513 | SH | | DFND | 1 | 764,513 | 0 | 0 |
| Fidelity Quality Factor ETF | QLTY FCTOR ETF | 316092790 | 2,185,383 | 35,639 | SH | | DFND | 1 | 35,639 | 0 | 0 |
| FlexShares Core Select Bond Fund ETF | CRE SLCT BD FD | 33939L670 | 240,145 | 10,965 | SH | | DFND | 1 | 10,965 | 0 | 0 |
| Flexshares Morningstar Global Upstream Nat Res Index ETF | MORNSTAR UPSTR | 33939L407 | 20,016,172 | 498,659 | SH | | DFND | 1 | 498,659 | 0 | 0 |
| FlexShares STOXX US ESG Select Index ETF | STOX US ESG SLCT | 33939L696 | 323,291 | 2,520 | SH | | DFND | 1 | 2,520 | 0 | 0 |
| Freeport-McMoran, Inc. | CL B | 35671D857 | 837,864 | 17,240 | SH | | DFND | 1 | 17,240 | 0 | 0 |
| General Dynamics Corp | COM | 369550108 | 2,018,794 | 6,958 | SH | | DFND | 1 | 6,958 | 0 | 0 |
| GSK PLC ADR | SPONSORED ADR | 37733W204 | 1,416,223 | 36,785 | SH | | DFND | 1 | 36,785 | 0 | 0 |
| Halliburton Co | COM | 406216101 | 849,432 | 25,146 | SH | | DFND | 1 | 25,146 | 0 | 0 |
| Home Depot Inc | COM | 437076102 | 2,135,665 | 6,204 | SH | | DFND | 1 | 6,204 | 0 | 0 |
| Honeywell Intl Inc | COM | 438516106 | 1,761,064 | 8,247 | SH | | DFND | 1 | 8,247 | 0 | 0 |
| Illinois Tool Works Inc | COM | 452308109 | 341,696 | 1,442 | SH | | DFND | 1 | 1,442 | 0 | 0 |
| Intercontinental Exchange Inc Common | COM | 45866F104 | 1,359,455 | 9,931 | SH | | DFND | 1 | 9,931 | 0 | 0 |
| International Business Machines | COM | 459200101 | 2,293,490 | 13,261 | SH | | DFND | 1 | 13,261 | 0 | 0 |
| iShares Barclays MBS Bond Fund ETF | MBS ETF | 464288588 | 2,537,445 | 27,638 | SH | | DFND | 1 | 27,638 | 0 | 0 |
| iShares Barclays TIPS Bond Fund | TIPS BD ETF | 464287176 | 378,428 | 3,544 | SH | | DFND | 1 | 3,544 | 0 | 0 |
| iShares Core MSCI Total International Stock ETF | CORE MSCI TOTAL | 46432F834 | 4,520,372 | 66,909 | SH | | DFND | 1 | 66,909 | 0 | 0 |
| iShares Core S&P 500 ETF | CORE S&P500 ETF | 464287200 | 265,407 | 485 | SH | | DFND | 1 | 485 | 0 | 0 |
| iShares Core US Aggregate Bond ETF | CORE US AGGBD ET | 464287226 | 1,600,005 | 16,483 | SH | | DFND | 1 | 16,483 | 0 | 0 |
| iShares iBoxx $ High Yield Corp Bond ETF | IBOXX HI YD ETF | 464288513 | 592,898 | 7,686 | SH | | DFND | 1 | 7,686 | 0 | 0 |
| iShares JPMorgan USD Emerging Markets Bond ETF | JPMORGAN USD EMG | 464288281 | 9,128,305 | 103,168 | SH | | DFND | 1 | 103,168 | 0 | 0 |
| iShares Russell 1000 Value ETF | RUS 1000 VAL ETF | 464287598 | 517,652 | 2,967 | SH | | DFND | 1 | 2,967 | 0 | 0 |
| iShares S&P MidCap 400 Index Fd | CORE S&P MCP ETF | 464287507 | 12,720,785 | 217,375 | SH | | DFND | 1 | 217,375 | 0 | 0 |
| iShares Short-Term National Muni Bond ETF | SHRT NAT MUN ETF | 464288158 | 971,897 | 9,296 | SH | | DFND | 1 | 9,296 | 0 | 0 |
| iShares Trust Russell 1000 Growth ETF | RUS 1000 GRW ETF | 464287614 | 919,294 | 2,522 | SH | | DFND | 1 | 2,522 | 0 | 0 |
| Johnson & Johnson | COM | 478160104 | 275,365 | 1,884 | SH | | DFND | 1 | 1,884 | 0 | 0 |
| JPMorgan Chase & Co | COM | 46625H100 | 4,644,699 | 22,964 | SH | | DFND | 1 | 22,964 | 0 | 0 |
| Lauder (Estee) Cos Inc Class A | CL A | 518439104 | 749,588 | 7,045 | SH | | DFND | 1 | 7,045 | 0 | 0 |
| Lowes Cos Inc | COM | 548661107 | 248,238 | 1,126 | SH | | DFND | 1 | 1,126 | 0 | 0 |
| Marsh & McLennan Cos Inc | COM | 571748102 | 1,510,862 | 7,170 | SH | | DFND | 1 | 7,170 | 0 | 0 |
| Masco Corp | COM | 574599106 | 1,250,529 | 18,757 | SH | | DFND | 1 | 18,757 | 0 | 0 |
| Mastercard Inc Class A | CL A | 57636Q104 | 3,449,430 | 7,819 | SH | | DFND | 1 | 7,819 | 0 | 0 |
| McDonalds Corp | COM | 580135101 | 1,305,800 | 5,124 | SH | | DFND | 1 | 5,124 | 0 | 0 |
| Meta Platforms Inc | CL A | 30303M102 | 4,776,980 | 9,474 | SH | | DFND | 1 | 9,474 | 0 | 0 |
| Microchip Technology Inc | COM | 595017104 | 1,170,377 | 12,791 | SH | | DFND | 1 | 12,791 | 0 | 0 |
| Microsoft Corp | COM | 594918104 | 13,411,182 | 30,006 | SH | | DFND | 1 | 30,006 | 0 | 0 |
| Mondelez Intl Inc Class A | CL A | 609207105 | 1,890,758 | 28,893 | SH | | DFND | 1 | 28,893 | 0 | 0 |
| National Fuel Gas Co N J | COM | 636180101 | 212,587 | 3,923 | SH | | DFND | 1 | 3,923 | 0 | 0 |
| Nextera Energy Inc | COM | 65339F101 | 1,191,237 | 16,823 | SH | | DFND | 1 | 16,823 | 0 | 0 |
| Nike, Inc. Class B | CL B | 654106103 | 1,395,023 | 18,509 | SH | | DFND | 1 | 18,509 | 0 | 0 |
| Norfolk Southern Corp | COM | 655844108 | 1,819,498 | 8,475 | SH | | DFND | 1 | 8,475 | 0 | 0 |
| Nvidia Corp | COM | 67066G104 | 10,646,801 | 86,181 | SH | | DFND | 1 | 86,181 | 0 | 0 |
| Oracle Corp | COM | 68389X105 | 2,401,247 | 17,006 | SH | | DFND | 1 | 17,006 | 0 | 0 |
| Palo Alto Networks Inc Common | COM | 697435105 | 1,697,423 | 5,007 | SH | | DFND | 1 | 5,007 | 0 | 0 |
| Paypal Holdings, Inc. | COM | 70450Y103 | 710,345 | 12,241 | SH | | DFND | 1 | 12,241 | 0 | 0 |
| Pfizer Inc | COM | 717081103 | 885,595 | 31,651 | SH | | DFND | 1 | 31,651 | 0 | 0 |
| Procter & Gamble Co | COM | 742718109 | 2,931,948 | 17,778 | SH | | DFND | 1 | 17,778 | 0 | 0 |
| Rockwell Automation Inc Common | COM | 773903109 | 220,224 | 800 | SH | | DFND | 1 | 800 | 0 | 0 |
| Roper Industries Inc New | COM | 776696106 | 628,481 | 1,115 | SH | | DFND | 1 | 1,115 | 0 | 0 |
| Salesforce, Inc. | COM | 79466L302 | 2,100,250 | 8,169 | SH | | DFND | 1 | 8,169 | 0 | 0 |
| Schlumberger Ltd | COM STK | 806857108 | 1,537,077 | 32,579 | SH | | DFND | 1 | 32,579 | 0 | 0 |
| Schwab US Dividend Equity ETF | US DIVIDEND EQ | 808524797 | 2,657,448 | 34,175 | SH | | DFND | 1 | 34,175 | 0 | 0 |
| SPDR Dow Jones Industrial Average ETF Trust | UT SER 1 | 78467X109 | 994,644 | 2,543 | SH | | DFND | 1 | 2,543 | 0 | 0 |
| SPDR Nuveen Bloomberg Barclays ST Muni Bond ETF | NUVEEN BLMBRG SH | 78468R739 | 270,493 | 5,732 | SH | | DFND | 1 | 5,732 | 0 | 0 |
| SPDR Portfolio Long Term Treasury ETF | PORTFOLIO LN TSR | 78464A664 | 865,678 | 31,803 | SH | | DFND | 1 | 31,803 | 0 | 0 |
| SPDR Portfolio S&P 400 Mid Cap ETF | PORTFOLIO S&P400 | 78464A847 | 14,245,805 | 277,696 | SH | | DFND | 1 | 277,696 | 0 | 0 |
| SPDR Portfolio Small Cap ETF | PORTFOLIO S&P600 | 78468R853 | 1,969,809 | 47,431 | SH | | DFND | 1 | 47,431 | 0 | 0 |
| SPDR S&P 500 ETF Trust | TR UNIT | 78462F103 | 1,572,252 | 2,889 | SH | | DFND | 1 | 2,889 | 0 | 0 |
| Tjx Companies (New) | COM | 872540109 | 1,773,601 | 16,109 | SH | | DFND | 1 | 16,109 | 0 | 0 |
| Truist Financial Corporation | COM | 89832Q109 | 1,577,543 | 40,606 | SH | | DFND | 1 | 40,606 | 0 | 0 |
| Union Pacific Corp | COM | 907818108 | 1,141,255 | 5,044 | SH | | DFND | 1 | 5,044 | 0 | 0 |
| Unitedhealth Group, Inc. | COM | 91324P102 | 366,158 | 719 | SH | | DFND | 1 | 719 | 0 | 0 |
| Vanguard Dividend Appreciation Index ETF | DIV APP ETF | 921908844 | 751,741 | 4,118 | SH | | DFND | 1 | 4,118 | 0 | 0 |
| Vanguard Russell 1000 Growth ETF | VNG RUS1000GRW | 92206C680 | 35,084,846 | 373,999 | SH | | DFND | 1 | 373,999 | 0 | 0 |
| Vanguard Russell 1000 Index ETF | VNG RUS1000IDX | 92206C730 | 7,353,556 | 29,884 | SH | | DFND | 1 | 29,884 | 0 | 0 |
| Vanguard Tax-Exempt Bond Index ETF | TAX EXEMPT BD | 922907746 | 227,800 | 4,546 | SH | | DFND | 1 | 4,546 | 0 | 0 |
| Vanguard Total International Bond Index Fund ETF | TOTAL INT BD ETF | 92203J407 | 1,044,410 | 21,459 | SH | | DFND | 1 | 21,459 | 0 | 0 |
| Vanguard Total World Stock Index Fund ETF | TT WRLD ST ETF | 922042742 | 225,260 | 2,000 | SH | | DFND | 1 | 2,000 | 0 | 0 |
| Verizon Communications | COM | 92343V104 | 548,533 | 13,301 | SH | | DFND | 1 | 13,301 | 0 | 0 |
| Vesper US Large Cap Short-Term ETF | VSPR US LC ETF | 301505749 | 725,008 | 27,583 | SH | | DFND | 1 | 27,583 | 0 | 0 |
| W W Grainger Inc | COM | 384802104 | 1,338,924 | 1,484 | SH | | DFND | 1 | 1,484 | 0 | 0 |
| Zimmer Biomet Holdings, Inc. | COM | 98956P102 | 1,292,484 | 11,909 | SH | | DFND | 1 | 11,909 | 0 | 0 |
