<SEC-DOCUMENT>0001140361-23-055357.txt : 20240108
<SEC-HEADER>0001140361-23-055357.hdr.sgml : 20240108
<ACCEPTANCE-DATETIME>20231130113846
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-23-055357
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20231130

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CITIZENS FINANCIAL SERVICES INC
		CENTRAL INDEX KEY:			0000739421
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		ORGANIZATION NAME:           	02 Finance
		IRS NUMBER:				232265045
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		15 S MAIN ST
		CITY:			MANSFIELD
		STATE:			PA
		ZIP:			16933
		BUSINESS PHONE:		570-662-0444

	MAIL ADDRESS:	
		STREET 1:		15 S MAIN ST
		CITY:			MANSFIELD
		STATE:			PA
		ZIP:			16933
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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    <div style="text-align: center;">CITIZENS FINANCIAL SERVICES, INC.</div>
    <div style="text-align: center;">15 South Main Street</div>
    <div style="text-align: center;">Mansfield, Pennsylvania 16933</div>
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    <div style="text-align: center;">November 30, 2023</div>
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    <div style="text-align: justify;">VIA EDGAR</div>
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    <div style="text-align: justify;">Securities &amp; Exchange Commission</div>
    <div style="text-align: justify;">100 F Street, N.E.</div>
    <div style="text-align: justify;">Washington, D.C. 20549</div>
    <div style="text-align: justify;">Attn: Madeleine Mateo</div>
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            <td style="width: 4%;">Re:<br>
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            <td style="width: 46%;">Registration Statement on Form S-3 (File No. 333-275709)</td>
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    <div style="text-align: justify;">Dear Ms. Mateo:</div>
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    <div style="text-align: justify;">Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Citizens Financial Services, Inc. (the &#8220;Company&#8221;)
      hereby requests that the Securities and Exchange Commission (the &#8220;Commission&#8221;) accelerate the effective date of the above-referenced Registration Statement on Form S-3 and declare the Registration Statement effective as of 5:00 p.m., Eastern time, on
      December 4, 2023, or as soon thereafter as possible. The Company also requests the Commission to confirm such effective date and time in writing.</div>
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            <td style="width: 46%;">Very truly yours,</td>
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            <td style="width: 46%;">Citizens Financial Services, Inc.</td>
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            <td style="border-bottom: 1px solid; width: 46%;">/s/&#160; Randall E. Black <br>
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            <td style="width: 46%;">By:&#160; Randall E. Black</td>
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            <td style="width: 46%;">Title:&#160; President and Chief Executive Officer<br>
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