Citizens & Northern (CZNC) 8-K Citizens & Northern Corporation Announces Pricing of Public Offering

Exhibit 99.2

Information Relating to Part II, Item 14. — Other Expenses of Issuance and Distribution

The following table sets forth those expenses incurred by Citizens & Northern Corporation (the “Company”) in connection with the issuance and distribution of 2,500,000 shares of the Company’s common stock, $1.00 par value per share, pursuant to the Company’s registration statement previously filed with the Securities and Exchange Commission on Form S-3 (File No. 333-162279), other than underwriting discounts and commissions. All the expenses are estimates.

SEC Registration Fee	$	4,185
FINRA Filing Fee		8,000
Printing Expenses		50,000
Accounting Fees and Expenses		50,000
Legal Fees and Expenses		150,000
Blue Sky Fees and Expenses		0
Transfer Agent Fees and Expenses		3,500
Trustee Fees and Expenses		0
Miscellaneous		59,315
Total	$	325,000