# EDGAR Filing Document

**Accession Number:** 0000810958
**File Stem:** 0001104659-25-073478
**Filing Date:** 2025-8
**Character Count:** 2567
**Document Hash:** 84a7955e24de5883ea1abbf77bf5e644
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-073478.hdr.sgml**: 20250905

**ACCESSION NUMBER**: 0001104659-25-073478

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20250804

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CITIZENS & NORTHERN CORP
- **CENTRAL INDEX KEY:** 0000810958
- **STANDARD INDUSTRIAL CLASSIFICATION:** STATE COMMERCIAL BANKS [6022]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 232451943
- **STATE OF INCORPORATION:** PA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 90-92 MAIN ST
- **CITY:** WELLSBORO
- **STATE:** PA
- **ZIP:** 16901
- **BUSINESS PHONE:** 877-838-2517

**MAIL ADDRESS:**
- **STREET 1:** 90-92 MAIN ST
- **CITY:** WELLSBORO
- **STATE:** PA
- **ZIP:** 16901

![](tm2514179d5_correspimg001.jpg)

August 4, 2025

United States Securities and Exchange Commission<br> Division of Corporation Finance<br> 100 F Street, N.E.<br> Washington, D.C. 20549

Attention: Robert Arzonetti, Esq.

Subject: Request for Acceleration of Effectiveness – Citizens & Northern Corporation – Registration Statement on Form S-4 (File No.333-288838)

Dear Commissioners:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Citizens & Northern Corporation requests that the SEC accelerate the effective date of its Registration Statement on Form S-4, File No. 333-288838, to 8:00 AM, EDT, August 6, 2025 or as soon as possible thereafter.

By requesting acceleration, the company acknowledges that the SEC declaring the Registration Statement effective does not prevent the Commission from taking any action regarding the statement, nor does it relieve the company of responsibility for the accuracy of the disclosure. The company also cannot use SEC comments or the declaration of effectiveness as a defense in any legal proceedings.

Please notify Kimberly J. Decker, Esq at (717) 399-1506 when the Registration Statement is effective. A written order confirming the effective time and date should be sent electronically to kdecker@barley.com, attention: Kimberly J. Decker, Esq.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| Citizens & Northern Corporation | Citizens & Northern Corporation |
| By: | /s/ Glenn Richard James |

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Glenn Richard James, Esq.

Executive Vice President, General Counsel & Corporate Secretary

10 Nichols Street

Wellsboro, PA 16901

glenn.james@cnbankpa.com

P: (215) 680-0552

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| | |
|:---|:---|
| cnbankpa.com<br> MEMBER FDIC | ![](tm2514179d5_correspimg002.jpg) |

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