<SEC-DOCUMENT>0001558370-21-009010.txt : 20210818
<SEC-HEADER>0001558370-21-009010.hdr.sgml : 20210818
<ACCEPTANCE-DATETIME>20210719165636
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001558370-21-009010
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210719

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CITIZENS & NORTHERN CORP
		CENTRAL INDEX KEY:			0000810958
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<!--Enhanced HTML document created with Toppan Merrill Bridge  9.11.0.85--><!--Created on: 7/19/2021 08:56:30 PM (UTC)--><!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"><html><head><meta charset="UTF-8"><title></title></head><body><div style="margin-top:30pt;"></div><div style="max-width:100%;padding-left:11.76%;padding-right:11.76%;position:relative;"><div style="clear:both;max-width:100%;position:relative;"><div align="left"><table style="border-collapse:collapse;font-size:16pt;height:max-content;width:100%;"><tr style="height:1pt;"><td style="vertical-align:top;width:3%;margin:0pt;padding:0pt 5.4pt 0pt 5.4pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="position:absolute;top:0pt;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.28;margin:0pt 0pt 8pt 0pt;"><font style="font-size:1pt;visibility:hidden;">&#8203;</font></p></div></div></td><td style="vertical-align:top;width:96.99%;margin:0pt;padding:0pt 5.4pt 0pt 5.4pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="position:absolute;top:0pt;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.28;margin:0pt 0pt 8pt 0pt;"><font style="font-size:1pt;visibility:hidden;">&#8203;</font></p></div></div></td></tr><tr><td colspan="2" style="vertical-align:top;width:100%;margin:0pt;padding:0pt 5.4pt 0pt 5.4pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;text-align:center;margin:0pt 0pt 12pt 0pt;"><font style="text-transform:uppercase;">Citizens &amp; Northern Corporation<br></font>90-92 Main Street, P.O. Box&#160;58<br>Wellsboro, Pennsylvania 16901</p></td></tr><tr><td colspan="2" style="vertical-align:top;width:100%;margin:0pt;padding:0pt 5.4pt 0pt 5.4pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;text-align:center;margin:0pt 0pt 12pt 0pt;">July 19, 2021</p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;margin:0pt 0pt 12pt 0pt;"><font style="font-style:italic;font-weight:bold;">VIA EDGAR</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;margin:0pt 0pt 12pt 0pt;">U.S. Securities and Exchange Commission<br>Division of Corporation Finance<br>100 F. Street, N.E.<br>Washington, D.C. 20549</p></td></tr><tr><td style="vertical-align:top;width:3%;margin:0pt;padding:0pt 5.4pt 0pt 5.4pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.28;margin:0pt 0pt 12pt 0pt;"><font style="margin-bottom:8pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:top;width:96.99%;margin:0pt;padding:0pt 5.4pt 0pt 5.4pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;margin:0pt 0pt 12pt 0pt;">Re: Citizens &amp; Northern Corporation (the &#8220;<u style="text-decoration:underline;text-decoration-color:#000000;">Company</u>&#8221;)<br>Registration Statement on Form S-4<br>File No. 333-257214</p></td></tr></table></div><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.28;margin:0pt 0pt 8pt 0pt;"><font style="visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;padding-bottom:12pt;margin:0pt;">Ladies and Gentlemen:</p><p style="background-color:#ffffff;font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.19;text-indent:24.5pt;margin:0pt 0pt 12pt 0pt;">The undersigned hereby requests, pursuant to Rules 460 and 461(a) promulgated under the Securities Act of 1933, as amended, that the above-referenced Registration Statement on Form&#160;S-4&#160;(File&#160;No.&#160;333-257214)&#160;(the &#8220;Form&#160;S-4&#8221;) of the Company be declared effective at 4:30 p.m., New York City time, on Wednesday, July&#160;<font style="white-space:pre-wrap;">21, 2021 or as soon thereafter as is practicable.  We respectfully request that we be notified of such effectiveness by a telephone call to Chuck F. Ferry of Stevens &amp; Lee, P.C. at (717)&#160;255-7380&#160;and that such effectiveness also be confirmed in writing to the addressees listed on the cover page of the Form&#160;S-4.</font></p><div align="left"><table style="border-collapse:collapse;font-size:16pt;height:max-content;width:100%;"><tr style="height:1pt;"><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt 5.4pt 0pt 5.4pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="position:absolute;top:0pt;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.28;margin:0pt 0pt 8pt 0pt;"><font style="font-size:1pt;visibility:hidden;">&#8203;</font></p></div></div></td><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt 5.4pt 0pt 5.4pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="position:absolute;top:0pt;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;margin:0pt 0pt 12pt 0pt;"><font style="margin-top:6pt;visibility:hidden;">&#8203;</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;padding-left:21.75pt;text-indent:-21.75pt;margin:0pt 0pt 12pt 0pt;"><font style="display:inline-block;text-indent:0pt;width:21.75pt;"></font><u style="text-decoration:underline;text-decoration-color:#000000;">/s/ Mark&#160;A Hughes</u><u style="text-decoration:underline;text-decoration-color:#000000;"><u style="display:inline-block;overflow:hidden;position:relative;text-align:justify;text-align-last:justify;text-decoration:underline;text-indent:0pt;vertical-align:bottom;white-space:normal;width:30.59pt;">&#8203; &#8203;<font style="display:inline-block;height:0pt;width:100%;"></font></u></u><u style="text-decoration:underline;text-decoration-color:#000000;"><u style="display:inline-block;overflow:hidden;position:relative;text-align:justify;text-align-last:justify;text-decoration:underline;text-indent:0pt;vertical-align:bottom;white-space:normal;width:36pt;">&#8203; &#8203;<font style="display:inline-block;height:0pt;width:100%;"></font></u></u><u style="text-decoration:underline;text-decoration-color:#000000;"><u style="display:inline-block;overflow:hidden;position:relative;text-align:justify;text-align-last:justify;text-decoration:underline;text-indent:0pt;vertical-align:bottom;white-space:normal;width:36pt;">&#8203; &#8203;<font style="display:inline-block;height:0pt;width:100%;"></font></u></u><br>Name:<font style="display:inline-block;width:4.01pt;"></font>Mark&#160;A. Hughes<br>Title:<font style="display:inline-block;width:10.01pt;"></font>Treasurer and Chief Financial <br><font style="display:inline-block;width:36pt;"></font>Officer</p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.28;margin:0pt 0pt 8pt 0pt;"><font style="font-size:1pt;visibility:hidden;">&#8203;</font></p></div></div></td></tr><tr><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt 5.4pt 0pt 5.4pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;line-height:1.28;margin:0pt 0pt 12pt 0pt;"><font style="margin-bottom:8pt;visibility:hidden;">&#8203;</font></p></td><td style="vertical-align:top;width:50%;margin:0pt;padding:0pt 5.4pt 0pt 5.4pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;margin:0pt 0pt 12pt 0pt;">Very truly yours,</p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;margin:0pt 0pt 12pt 0pt;"><font style="text-transform:uppercase;">Citizens &amp; Northern Corporation</font></p><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;padding-left:21.75pt;text-indent:-21.75pt;margin:0pt 0pt 12pt 0pt;"><font style="display:inline-block;text-indent:0pt;width:21.75pt;"><font style="font-family:'Times New Roman','Times','serif';font-size:12pt;font-style:normal;font-weight:normal;text-align:left;">By:</font></font><u style="text-decoration:underline;text-decoration-color:#000000;">/s/ Mark&#160;A Hughes</u><u style="text-decoration:underline;text-decoration-color:#000000;"><u style="display:inline-block;overflow:hidden;position:relative;text-align:justify;text-align-last:justify;text-decoration:underline;text-indent:0pt;vertical-align:bottom;white-space:normal;width:30.59pt;">&#8203; &#8203;<font style="display:inline-block;height:0pt;width:100%;"></font></u></u><u style="text-decoration:underline;text-decoration-color:#000000;"><u style="display:inline-block;overflow:hidden;position:relative;text-align:justify;text-align-last:justify;text-decoration:underline;text-indent:0pt;vertical-align:bottom;white-space:normal;width:36pt;">&#8203; &#8203;<font style="display:inline-block;height:0pt;width:100%;"></font></u></u><u style="text-decoration:underline;text-decoration-color:#000000;"><u style="display:inline-block;overflow:hidden;position:relative;text-align:justify;text-align-last:justify;text-decoration:underline;text-indent:0pt;vertical-align:bottom;white-space:normal;width:36pt;">&#8203; &#8203;<font style="display:inline-block;height:0pt;width:100%;"></font></u></u><br>Name:<font style="display:inline-block;width:4.01pt;"></font>Mark&#160;A. Hughes<br>Title:<font style="display:inline-block;width:10.01pt;"></font>Treasurer and Chief Financial <br><font style="display:inline-block;width:36pt;"></font>Officer</p></td></tr></table></div><table border="0" cellpadding="0" cellspacing="0"><tr><td style="vertical-align:text-top;white-space:nowrap;width:36pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;margin-bottom:12pt;margin-top:0pt;">cc:</p></td><td style="padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:12pt;margin-bottom:12pt;margin-top:0pt;">J. Bradley Scovill, Citizens &amp; Northern Corporation<br>Charles F. Ferry, Esq., Stevens &amp; Lee, P.C.<br><font style="background-color:#ffffff;">J. Nolan McWilliams, U.S. Securities and Exchange Commission</font></p></td></tr></table></div></div><hr style="background-color:#000000;clear:both;color:#000000;height:2pt;line-height:0;margin-left:11.76%;margin-right:11.76%;margin-top:30pt;page-break-after:avoid;width:76.47%;border-width:0;"></body></html>
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</DOCUMENT>
</SEC-DOCUMENT>
