| 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 | 2,459,880 | 21,576 | SH | | DFND | 1 | 21,576 | 0 | 0 |
| Accenture PLC | SHS CLASS A | G1151C101 | 515,727 | 1,459 | SH | | DFND | 1 | 1,459 | 0 | 0 |
| Adobe Systems Inc | COM | 00724F101 | 2,024,520 | 3,910 | SH | | DFND | 1 | 3,910 | 0 | 0 |
| Advanced Micro Devices Inc | COM | 007903107 | 343,584 | 2,094 | SH | | DFND | 1 | 2,094 | 0 | 0 |
| Alphabet Inc Class C | CAP STK CL C | 02079K107 | 7,724,680 | 46,203 | SH | | DFND | 1 | 46,203 | 0 | 0 |
| Amazon Communications Inc | COM | 023135106 | 6,707,694 | 35,999 | SH | | DFND | 1 | 35,999 | 0 | 0 |
| American Tower REIT Inc | COM | 03027X100 | 2,168,622 | 9,325 | SH | | DFND | 1 | 9,325 | 0 | 0 |
| Analog Devices Inc | COM | 032654105 | 2,168,892 | 9,423 | SH | | DFND | 1 | 9,423 | 0 | 0 |
| Apple Computer Inc | COM | 037833100 | 13,415,907 | 57,579 | SH | | DFND | 1 | 57,579 | 0 | 0 |
| AT&T Inc | COM | 00206R102 | 1,138,742 | 51,761 | SH | | DFND | 1 | 51,761 | 0 | 0 |
| Avantis Emerging Markets Equity ETF | AVANTIS EMGMKT | 025072604 | 471,322 | 7,296 | SH | | DFND | 1 | 7,296 | 0 | 0 |
| Avantis International Equity ETF | INTL EQT ETF | 025072703 | 2,098,642 | 31,309 | SH | | DFND | 1 | 31,309 | 0 | 0 |
| Avantis US Equity ETF | US EQT ETF | 025072885 | 1,124,958 | 11,823 | SH | | DFND | 1 | 11,823 | 0 | 0 |
| Bath & Body Works | COM | 070830104 | 636,804 | 19,950 | SH | | DFND | 1 | 19,950 | 0 | 0 |
| Becton, Dickinson & Co. | COM | 075887109 | 1,179,702 | 4,893 | SH | | DFND | 1 | 4,893 | 0 | 0 |
| Berkshire Hathaway Inc Class B New | CL B NEW | 084670702 | 556,915 | 1,210 | SH | | DFND | 1 | 1,210 | 0 | 0 |
| Biogen Idec Inc | COM | 09062X103 | 818,392 | 4,222 | SH | | DFND | 1 | 4,222 | 0 | 0 |
| Blackrock, Inc. | COM | 09247X101 | 1,348,304 | 1,420 | SH | | DFND | 1 | 1,420 | 0 | 0 |
| Blackstone Inc | COM | 09260D107 | 1,909,378 | 12,469 | SH | | DFND | 1 | 12,469 | 0 | 0 |
| Boeing Co | COM | 097023105 | 898,100 | 5,907 | SH | | DFND | 1 | 5,907 | 0 | 0 |
| Bristol Myers Squibb Co | COM | 110122108 | 729,224 | 14,094 | SH | | DFND | 1 | 14,094 | 0 | 0 |
| Caterpillar Inc | COM | 149123101 | 361,786 | 925 | SH | | DFND | 1 | 925 | 0 | 0 |
| CDW Corporation | COM | 12514G108 | 1,446,736 | 6,393 | SH | | DFND | 1 | 6,393 | 0 | 0 |
| Cencora, Inc. | COM | 03073E105 | 1,607,521 | 7,142 | SH | | DFND | 1 | 7,142 | 0 | 0 |
| Charles Schwab Corp | COM | 808513105 | 1,327,698 | 20,486 | SH | | DFND | 1 | 20,486 | 0 | 0 |
| Chevron Corp | COM | 166764100 | 1,153,124 | 7,830 | SH | | DFND | 1 | 7,830 | 0 | 0 |
| Chipotle Mexican Grill Inc Corp Common | COM | 169656105 | 3,221,188 | 55,904 | SH | | DFND | 1 | 55,904 | 0 | 0 |
| Cisco Systems Inc | COM | 17275R102 | 1,695,962 | 31,867 | SH | | DFND | 1 | 31,867 | 0 | 0 |
| Citizens & Northern Corp | COM | 172922106 | 6,464,134 | 328,295 | SH | | DFND | 1 | 328,295 | 0 | 0 |
| Citizens Financial Services Inc | COM | 174615104 | 5,242,204 | 89,229 | SH | | DFND | 1 | 89,229 | 0 | 0 |
| CME Group Inc | COM | 12572Q105 | 246,907 | 1,119 | SH | | DFND | 1 | 1,119 | 0 | 0 |
| Coca Cola Co | COM | 191216100 | 1,709,765 | 23,793 | SH | | DFND | 1 | 23,793 | 0 | 0 |
| Comcast Corp Class A | CL A | 20030N101 | 1,748,576 | 41,862 | SH | | DFND | 1 | 41,862 | 0 | 0 |
| Community Financial System, Inc | COM | 203607106 | 340,871 | 5,870 | SH | | DFND | 1 | 5,870 | 0 | 0 |
| Consumer Discretionary Select Sector SPDR | SBI CONS DISCR | 81369Y407 | 625,555 | 3,122 | SH | | DFND | 1 | 3,122 | 0 | 0 |
| Consumer Staples Select Sector SPDR | SBI CONS STPLS | 81369Y308 | 264,023 | 3,181 | SH | | DFND | 1 | 3,181 | 0 | 0 |
| Corning Inc | COM | 219350105 | 899,659 | 19,926 | SH | | DFND | 1 | 19,926 | 0 | 0 |
| Costco Wholesale Corp (New) | COM | 22160K105 | 4,966,285 | 5,602 | SH | | DFND | 1 | 5,602 | 0 | 0 |
| CVS Health Corporation | COM | 126650100 | 1,488,307 | 23,669 | SH | | DFND | 1 | 23,669 | 0 | 0 |
| Danaher Corp | COM | 235851102 | 214,075 | 770 | SH | | DFND | 1 | 770 | 0 | 0 |
| Deere & Co | COM | 244199105 | 369,754 | 886 | SH | | DFND | 1 | 886 | 0 | 0 |
| DFA Dimensional Emerging Markets Core Equity 2 ETF | EMERGING MKTS CO | 25434V732 | 212,814 | 7,560 | SH | | DFND | 1 | 7,560 | 0 | 0 |
| DFA Dimensional International Core Equity 2 ETF | INTL CORE EQUITY | 25434V799 | 487,554 | 17,326 | SH | | DFND | 1 | 17,326 | 0 | 0 |
| Dimensional U.S. Core Equity 2 ETF | US CORE EQUITY 2 | 25434V708 | 5,608,198 | 163,552 | SH | | DFND | 1 | 163,552 | 0 | 0 |
| Disney Walt Co | COM | 254687106 | 1,100,702 | 11,443 | SH | | DFND | 1 | 11,443 | 0 | 0 |
| DuPont de Nemours Inc | COM | 26614N102 | 987,784 | 11,085 | SH | | DFND | 1 | 11,085 | 0 | 0 |
| Eaton Corp | SHS | G29183103 | 306,582 | 925 | SH | | DFND | 1 | 925 | 0 | 0 |
| Eli Lilly & Co | COM | 532457108 | 246,291 | 278 | SH | | DFND | 1 | 278 | 0 | 0 |
| EOG Resources, Inc. | COM | 26875P101 | 1,131,202 | 9,202 | SH | | DFND | 1 | 9,202 | 0 | 0 |
| Exxon Mobil Corp | COM | 30231G102 | 3,353,899 | 28,612 | SH | | DFND | 1 | 28,612 | 0 | 0 |
| Fedex Corp | COM | 31428X106 | 1,052,847 | 3,847 | SH | | DFND | 1 | 3,847 | 0 | 0 |
| Fidelity MSCI Real Estate Index ETF | MSCI RL EST ETF | 316092857 | 23,707,610 | 804,193 | SH | | DFND | 1 | 804,193 | 0 | 0 |
| Fidelity Natl Financial Common | FNF GROUP COM | 31620R303 | 208,460 | 3,359 | SH | | DFND | 1 | 3,359 | 0 | 0 |
| FlexShares Core Select Bond Fund ETF | CRE SLCT BD FD | 33939L670 | 249,866 | 10,965 | SH | | DFND | 1 | 10,965 | 0 | 0 |
| Flexshares Morningstar Global Upstream Nat Res Index ETF | MORNSTAR UPSTR | 33939L407 | 21,722,415 | 526,604 | SH | | DFND | 1 | 526,604 | 0 | 0 |
| FlexShares STOXX US ESG Select Index ETF | STOX US ESG SLCT | 33939L696 | 342,342 | 2,520 | SH | | DFND | 1 | 2,520 | 0 | 0 |
| Ford Motor Co Del Par $0.01 | COM | 345370860 | 130,659 | 12,373 | SH | | DFND | 1 | 12,373 | 0 | 0 |
| Freeport-McMoran, Inc. | CL B | 35671D857 | 921,373 | 18,457 | SH | | DFND | 1 | 18,457 | 0 | 0 |
| General Dynamics Corp | COM | 369550108 | 2,276,170 | 7,532 | SH | | DFND | 1 | 7,532 | 0 | 0 |
| GSK PLC ADR | SPONSORED ADR | 37733W204 | 1,632,584 | 39,936 | SH | | DFND | 1 | 39,936 | 0 | 0 |
| Halliburton Co | COM | 406216101 | 824,381 | 28,378 | SH | | DFND | 1 | 28,378 | 0 | 0 |
| Home Depot Inc | COM | 437076102 | 2,675,941 | 6,604 | SH | | DFND | 1 | 6,604 | 0 | 0 |
| Honeywell Intl Inc | COM | 438516106 | 1,856,463 | 8,981 | SH | | DFND | 1 | 8,981 | 0 | 0 |
| Illinois Tool Works Inc | COM | 452308109 | 439,491 | 1,677 | SH | | DFND | 1 | 1,677 | 0 | 0 |
| Intercontinental Exchange Inc Common | COM | 45866F104 | 1,712,583 | 10,661 | SH | | DFND | 1 | 10,661 | 0 | 0 |
| International Business Machines | COM | 459200101 | 2,681,258 | 12,128 | SH | | DFND | 1 | 12,128 | 0 | 0 |
| iShares Barclays MBS Bond Fund ETF | MBS ETF | 464288588 | 3,257,827 | 34,003 | SH | | DFND | 1 | 34,003 | 0 | 0 |
| iShares Barclays TIPS Bond Fund | TIPS BD ETF | 464287176 | 391,506 | 3,544 | SH | | DFND | 1 | 3,544 | 0 | 0 |
| iShares Core S&P 500 ETF | CORE S&P500 ETF | 464287200 | 279,758 | 485 | SH | | DFND | 1 | 485 | 0 | 0 |
| iShares Core US Aggregate Bond ETF | CORE US AGGBD ET | 464287226 | 704,637 | 6,958 | SH | | DFND | 1 | 6,958 | 0 | 0 |
| iShares iBoxx $ High Yield Corp Bond ETF | IBOXX HI YD ETF | 464288513 | 617,186 | 7,686 | SH | | DFND | 1 | 7,686 | 0 | 0 |
| iShares JPMorgan USD Emerging Markets Bond ETF | JPMORGAN USD EMG | 464288281 | 10,162,975 | 108,602 | SH | | DFND | 1 | 108,602 | 0 | 0 |
| iShares Russell 1000 Value ETF | RUS 1000 VAL ETF | 464287598 | 563,137 | 2,967 | SH | | DFND | 1 | 2,967 | 0 | 0 |
| iShares S&P MidCap 400 Index Fd | CORE S&P MCP ETF | 464287507 | 15,432,676 | 247,636 | SH | | DFND | 1 | 247,636 | 0 | 0 |
| iShares Short-Term National Muni Bond ETF | SHRT NAT MUN ETF | 464288158 | 629,601 | 5,929 | SH | | DFND | 1 | 5,929 | 0 | 0 |
| iShares Trust Russell 1000 Growth ETF | RUS 1000 GRW ETF | 464287614 | 909,546 | 2,423 | SH | | DFND | 1 | 2,423 | 0 | 0 |
| iShares US Healthcare Providers ETF | US HLTHCR PR ETF | 464288828 | 238,434 | 4,175 | SH | | DFND | 1 | 4,175 | 0 | 0 |
| Johnson & Johnson | COM | 478160104 | 361,070 | 2,228 | SH | | DFND | 1 | 2,228 | 0 | 0 |
| JPMorgan Chase & Co | COM | 46625H100 | 5,231,226 | 24,809 | SH | | DFND | 1 | 24,809 | 0 | 0 |
| Lauder (Estee) Cos Inc Class A | CL A | 518439104 | 313,425 | 3,144 | SH | | DFND | 1 | 3,144 | 0 | 0 |
| Lowes Cos Inc | COM | 548661107 | 304,977 | 1,126 | SH | | DFND | 1 | 1,126 | 0 | 0 |
| Marsh & McLennan Cos Inc | COM | 571748102 | 1,757,503 | 7,878 | SH | | DFND | 1 | 7,878 | 0 | 0 |
| Masco Corp | COM | 574599106 | 1,722,449 | 20,520 | SH | | DFND | 1 | 20,520 | 0 | 0 |
| Mastercard Inc Class A | CL A | 57636Q104 | 4,160,759 | 8,426 | SH | | DFND | 1 | 8,426 | 0 | 0 |
| McDonalds Corp | COM | 580135101 | 1,626,692 | 5,342 | SH | | DFND | 1 | 5,342 | 0 | 0 |
| Meta Platforms Inc | CL A | 30303M102 | 5,304,229 | 9,266 | SH | | DFND | 1 | 9,266 | 0 | 0 |
| Microchip Technology Inc | COM | 595017104 | 1,045,697 | 13,024 | SH | | DFND | 1 | 13,024 | 0 | 0 |
| Microsoft Corp | COM | 594918104 | 13,846,193 | 32,178 | SH | | DFND | 1 | 32,178 | 0 | 0 |
| Mondelez Intl Inc Class A | CL A | 609207105 | 2,288,338 | 31,062 | SH | | DFND | 1 | 31,062 | 0 | 0 |
| National Fuel Gas Co N J | COM | 636180101 | 243,167 | 4,012 | SH | | DFND | 1 | 4,012 | 0 | 0 |
| Nextera Energy Inc | COM | 65339F101 | 1,541,320 | 18,234 | SH | | DFND | 1 | 18,234 | 0 | 0 |
| Nike, Inc. Class B | CL B | 654106103 | 1,417,406 | 16,034 | SH | | DFND | 1 | 16,034 | 0 | 0 |
| Norfolk Southern Corp | COM | 655844108 | 2,303,098 | 9,268 | SH | | DFND | 1 | 9,268 | 0 | 0 |
| Nvidia Corp | COM | 67066G104 | 11,008,172 | 90,647 | SH | | DFND | 1 | 90,647 | 0 | 0 |
| Oracle Corp | COM | 68389X105 | 2,980,807 | 17,493 | SH | | DFND | 1 | 17,493 | 0 | 0 |
| Palo Alto Networks Inc Common | COM | 697435105 | 1,879,216 | 5,498 | SH | | DFND | 1 | 5,498 | 0 | 0 |
| Paypal Holdings, Inc. | COM | 70450Y103 | 1,094,683 | 14,029 | SH | | DFND | 1 | 14,029 | 0 | 0 |
| Pfizer Inc | COM | 717081103 | 986,883 | 34,101 | SH | | DFND | 1 | 34,101 | 0 | 0 |
| Procter & Gamble Co | COM | 742718109 | 3,194,674 | 18,445 | SH | | DFND | 1 | 18,445 | 0 | 0 |
| Quest Diagnostics Inc | COM | 74834L100 | 207,414 | 1,336 | SH | | DFND | 1 | 1,336 | 0 | 0 |
| Rockwell Automation Inc Common | COM | 773903109 | 214,768 | 800 | SH | | DFND | 1 | 800 | 0 | 0 |
| Roper Industries Inc New | COM | 776696106 | 620,431 | 1,115 | SH | | DFND | 1 | 1,115 | 0 | 0 |
| Salesforce, Inc. | COM | 79466L302 | 2,409,743 | 8,804 | SH | | DFND | 1 | 8,804 | 0 | 0 |
| Schlumberger Ltd | COM STK | 806857108 | 1,243,734 | 29,648 | SH | | DFND | 1 | 29,648 | 0 | 0 |
| Servicenow Inc | COM | 81762P102 | 1,325,486 | 1,482 | SH | | DFND | 1 | 1,482 | 0 | 0 |
| SPDR Dow Jones Industrial Average ETF Trust | UT SER 1 | 78467X109 | 1,075,994 | 2,543 | SH | | DFND | 1 | 2,543 | 0 | 0 |
| SPDR Nuveen Bloomberg Barclays ST Muni Bond ETF | NUVEEN BLMBRG SH | 78468R739 | 275,938 | 5,732 | SH | | DFND | 1 | 5,732 | 0 | 0 |
| SPDR Portfolio Long Term Treasury ETF | PORTFOLIO LN TSR | 78464A664 | 924,513 | 31,803 | SH | | DFND | 1 | 31,803 | 0 | 0 |
| SPDR Portfolio S&P 400 Mid Cap ETF | PORTFOLIO S&P400 | 78464A847 | 15,197,103 | 277,928 | SH | | DFND | 1 | 277,928 | 0 | 0 |
| SPDR S&P 500 ETF Trust | TR UNIT | 78462F103 | 1,647,265 | 2,871 | SH | | DFND | 1 | 2,871 | 0 | 0 |
| SPDR S&P Pharmaceuticals ETF | S&P PHARMAC | 78464A722 | 281,553 | 6,347 | SH | | DFND | 1 | 6,347 | 0 | 0 |
| Tjx Companies (New) | COM | 872540109 | 2,042,140 | 17,374 | SH | | DFND | 1 | 17,374 | 0 | 0 |
| Truist Financial Corporation | COM | 89832Q109 | 1,525,520 | 35,668 | SH | | DFND | 1 | 35,668 | 0 | 0 |
| Union Pacific Corp | COM | 907818108 | 1,243,245 | 5,044 | SH | | DFND | 1 | 5,044 | 0 | 0 |
| Unitedhealth Group, Inc. | COM | 91324P102 | 420,385 | 719 | SH | | DFND | 1 | 719 | 0 | 0 |
| VanEck Vectors Oil Services ETF | OIL SERVICES ETF | 92189H607 | 281,724 | 993 | SH | | DFND | 1 | 993 | 0 | 0 |
| Vanguard Dividend Appreciation Index ETF | DIV APP ETF | 921908844 | 815,611 | 4,118 | SH | | DFND | 1 | 4,118 | 0 | 0 |
| Vanguard REIT Index ETF | REAL ESTATE ETF | 922908553 | 217,539 | 2,233 | SH | | DFND | 1 | 2,233 | 0 | 0 |
| Vanguard Russell 1000 Growth ETF | VNG RUS1000GRW | 92206C680 | 36,219,033 | 375,249 | SH | | DFND | 1 | 375,249 | 0 | 0 |
| Vanguard Tax-Exempt Bond Index ETF | TAX EXEMPT BD | 922907746 | 284,636 | 5,568 | SH | | DFND | 1 | 5,568 | 0 | 0 |
| Vanguard Total International Bond Index Fund ETF | TOTAL INT BD ETF | 92203J407 | 1,078,959 | 21,459 | SH | | DFND | 1 | 21,459 | 0 | 0 |
| Vanguard Total World Stock Index Fund ETF | TT WRLD ST ETF | 922042742 | 239,400 | 2,000 | SH | | DFND | 1 | 2,000 | 0 | 0 |
| Verizon Communications | COM | 92343V104 | 587,019 | 13,071 | SH | | DFND | 1 | 13,071 | 0 | 0 |
| W W Grainger Inc | COM | 384802104 | 1,661,057 | 1,599 | SH | | DFND | 1 | 1,599 | 0 | 0 |
| Walmart Inc. | COM | 931142103 | 217,056 | 2,688 | SH | | DFND | 1 | 2,688 | 0 | 0 |
| Zimmer Biomet Holdings, Inc. | COM | 98956P102 | 1,317,098 | 12,201 | SH | | DFND | 1 | 12,201 | 0 | 0 |
