 | Atlanta ■ Washington ■ Dallas RESIDENT IN ATLANTA OFFICE DIRECT DIAL: (404)572-6808 KACHENBACH@POGOLAW.COM |
July 13, 2007
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: Citizens Financial Corporation Schedule 14A
Dear Sir or Madam:
Please find attached to this letter a proxy statement on Schedule 14A, submitted for filing on behalf of our client, Citizens Financial Corporation.
Please direct any questions or correspondence regarding this filing to me at the address below. My direct dial is (404) 572-6808, and my email is: kachenbach@pogolaw.com.
| Very truly yours, | |
| /s/ Kenneth M. Achenbach | |
| Kenneth M. Achenbach | |
| For POWELL GOLDSTEIN LLP |
Enclosure
One Atlantic Center ■ Fourteenth Floor ■ 1201 West Peachtree Street, NW ■ Atlanta, GA 30309-3488
Tel: 404.572.6600 • Fax: 404.572.6999
www.pogolaw.com