<SEC-DOCUMENT>0000943374-24-000428.txt : 20241022
<SEC-HEADER>0000943374-24-000428.hdr.sgml : 20241022
<ACCEPTANCE-DATETIME>20241022160659
ACCESSION NUMBER:		0000943374-24-000428
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20241022
DATE AS OF CHANGE:		20241022
EFFECTIVENESS DATE:		20241022

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:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-282771
		FILM NUMBER:		241386397

	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>S-8
<SEQUENCE>1
<FILENAME>s8_102224.htm
<DESCRIPTION>CITIZENS FINANCIAL SERVICES, INC. FORM S-8 REGISTRATION STATEMENT OCTOBER 22, 2024
<TEXT>
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    <div style="text-align: right; font-weight: bold;">Registration No. 333-</div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-weight: bold;">As filed with the Securities and Exchange Commission October 22, 2024</div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">UNITED STATES</font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">Washington, D.C.&#160; 20549</font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;"></font>___________________<font style="font-weight: bold;"></font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;"> <br>
      </font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">FORM S-8</font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;"> <br>
      </font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">REGISTRATION STATEMENT</font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">UNDER</font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">THE SECURITIES ACT OF 1933</font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;"> <br>
      </font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">Citizens Financial Services, Inc.</font></div>
    <div style="text-align: center; font-size: 8pt;">(Exact Name of Registrant as Specified in its Charter)</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z316b44ade18a46aeabd5057f00f30fd9">

        <tr>
          <td style="width: 32.13%; vertical-align: top;">
            <div style="text-align: center; font-size: 12pt; font-weight: bold;">Pennsylvania</div>
          </td>
          <td style="width: 3.63%; vertical-align: top;">&#160;</td>
          <td style="width: 32.13%; vertical-align: top;">&#160;</td>
          <td style="width: 32.12%; vertical-align: top;">
            <div style="text-align: center; font-size: 12pt; font-weight: bold;">23-2265045</div>
          </td>
        </tr>
        <tr>
          <td style="width: 32.13%; vertical-align: top;">
            <div style="text-align: center; font-size: 8pt;">(State or Other Jurisdiction of</div>
            <div style="text-align: center; font-size: 8pt;">Incorporation or Organization)</div>
          </td>
          <td style="width: 3.63%; vertical-align: top;">&#160;</td>
          <td style="width: 32.13%; vertical-align: top;">&#160;</td>
          <td style="width: 32.12%; vertical-align: top;">
            <div style="text-align: center; font-size: 8pt;">(I.R.S. Employer Identification No.)</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">15 South Main Street</div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">Mansfield, PA 16933</div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-size: 8pt;">(Address of Principal Executive Offices)</font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-size: 8pt;"></font><font style="font-weight: bold;"></font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;"> <br>
      </font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">Citizens Financial Services, Inc. 2023 Employee Stock Purchase Plan</font></div>
    <div style="text-align: center; font-size: 8pt;">(Full Title of the Plan)</div>
    <div style="text-align: center; font-size: 8pt;"> <br>
    </div>
    <div style="text-align: center;">Copies to:</div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z633e9c7f6ec6409e86cf464b10bc1c8d">

        <tr>
          <td style="width: 47.35%; vertical-align: top;">
            <div style="text-align: center;">Randall E. Black</div>
          </td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">
            <div style="text-align: center;">Thomas P. Hutton, Esq.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 47.35%; vertical-align: top;">
            <div style="text-align: center;">President and Chief Executive Officer</div>
          </td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">
            <div style="text-align: center;">Victor L. Cangelosi, Esq.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 47.35%; vertical-align: top;">
            <div style="text-align: center;">Citizens Financial Services, Inc.</div>
          </td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">
            <div style="text-align: center;">Luse Gorman, PC</div>
          </td>
        </tr>
        <tr>
          <td style="width: 47.35%; vertical-align: top;">
            <div style="text-align: center;">15 South Main Street</div>
          </td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">
            <div style="text-align: center;">5335 Wisconsin Ave., N.W., Suite 780</div>
          </td>
        </tr>
        <tr>
          <td style="width: 47.35%; vertical-align: top;">
            <div style="text-align: center;">Mansfield, Pennsylvania 16933</div>
          </td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">
            <div style="text-align: center;">Washington, DC 20015-2035</div>
          </td>
        </tr>
        <tr>
          <td style="width: 47.35%; vertical-align: top;">
            <div style="text-align: center;">(570) 662-2121</div>
          </td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">
            <div style="text-align: center;">(202) 274-2000</div>
          </td>
        </tr>
        <tr>
          <td style="width: 47.35%; vertical-align: top;">
            <div style="text-align: center;">(Name, Address and Telephone</div>
          </td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 47.35%; vertical-align: top;">
            <div style="text-align: center;">Number of Agent for Service)</div>
          </td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 47.35%; vertical-align: top;">&#160;</td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">&#160;</td>
        </tr>

    </table>
    <div>
      <div>Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated
        filer,&#8221; &#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act:</div>
      <div><br>
      </div>
    </div>
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        <tr>
          <td style="width: 66.25%; vertical-align: top;">
            <div>Large accelerated filer&#160;&#9744;</div>
          </td>
          <td style="width: 33.75%; vertical-align: top;">
            <div>Accelerated filer&#160;&#9744;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 66.25%; vertical-align: top;">
            <div>Non-accelerated filer&#160;&#8999;&#160;&#160;</div>
          </td>
          <td style="width: 33.75%; vertical-align: top;">
            <div>Smaller reporting company&#160;&#8999;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 66.25%; vertical-align: top;">
            <div>Emerging growth company&#160;&#9744;</div>
          </td>
          <td style="width: 33.75%; vertical-align: top;">
            <div>&#160;</div>
          </td>
        </tr>

    </table>
    <div>
      <div><br>
      </div>
      <div>If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the
        Securities Act.&#160;&#9744;</div>
      <div><br>
      </div>
    </div>
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    <div style="text-align: justify; margin-bottom: 12pt;"><font style="font-weight: bold;">PART I.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 72pt" class="TRGRRTFtoHTMLTab">&#160;</font><font style="font-weight: bold;">INFORMATION


        REQUIRED IN THE SECTION 10(a) PROSPECTUS</font></div>
    <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">Items 1 and 2.&#160; Plan Information and Registrant Information and Employee Plan Annual Information</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">The documents containing the information specified in Part I of Form S-8 have been or will be sent or given to participants in the Citizens Financial Services, Inc. 2023 Employee
      Stock Purchase Plan (the &#8220;Plan&#8221;) as specified by Rule 428(b)(1) promulgated by the Securities and Exchange Commission (the &#8220;Commission&#8221;) under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;).</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">Such documents are not being filed with the Commission, but constitute (along with the documents incorporated by reference into this Registration Statement pursuant to Item 3 of
      Part II hereof) a prospectus that meets the requirements of Section 10(a) of the Securities Act.</div>
    <div style="text-align: justify; margin-bottom: 12pt;"><font style="font-weight: bold;">PART II.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 72pt" class="TRGRRTFtoHTMLTab">&#160;</font><font style="font-weight: bold;">INFORMATION


        REQUIRED IN THE REGISTRATION STATEMENT</font></div>
    <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">Item 3.&#160; Incorporation of Documents by Reference</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">The following documents previously or concurrently filed with the Commission are hereby incorporated by reference in this Registration Statement:</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">(a)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font>The Company&#8217;s <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/739421/000114036124011948/ef20015324_10k.htm">Annual Report on Form 10-K</a> for the fiscal year ended December 31, 2023 (File No. 001-41410), filed with the Commission on March 7, 2024;</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">(b)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font>The Company&#8217;s <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/739421/000114036124025172/ef20026285_10q.htm">Quarterly Report on Form 10-Q</a> for the quarter ended March 31, 2024, filed with the Commission on May 9, 2024 (File No. 001-41410);</div>
    <div style="text-indent: 36pt; margin-bottom: 12pt;">(c)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font>The Company&#8217;s <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/739421/000114036124036304/ef20029699_10q.htm">Quarterly Report on Form&#160;10-Q</a>&#160;for the quarter ended June&#160;30, 2024, filed with the Commission on August 8, 2024 (File No. 001-41410);</div>
    <div style="text-indent: 36pt; margin-bottom: 12pt;">(d)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font>The Company&#8217;s Current Reports on Form 8-K filed on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000739421/000073942124000023/annualmtg24presentation.htm">April 16, 2024</a>; <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000739421/000073942124000025/annualmeetingresults2024.htm">April 17, 2024</a>; <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000739421/000073942124000036/incentivepayout2023.htm">June


        6, 2024</a>; <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000739421/000073942124000048/serpamendment.htm">June 24, 2024</a>; <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000739421/000073942124000077/appointments.htm">July


        17, 2024</a>; and <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000739421/000073942124000082/investordeck2qtr2024.htm">July 31, 2024</a> (File No. for all 001-41410); and</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">(e)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font>The description of the Company&#8217;s common stock contained in
      the Company&#8217;s <a href="https://www.sec.gov/Archives/edgar/data/0000739421/000073942122000043/nasdaqlisting.htm">Registration Statement on Form 8-A</a> filed with the Commission on June 1, 2022 (File No. 001-41410).</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">All documents subsequently filed by the Company with the Commission pursuant to Sections 13(a), 13(c), 14, or 15(d) of the Exchange Act, after the date hereof, and prior to the
      filing of a post-effective amendment that indicates that all securities offered hereby have been sold or that deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be
      a part thereof from the date of the filing of such documents.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">Any statement contained in the documents incorporated, or deemed to be incorporated, by reference herein or therein shall be deemed to be modified or superseded for purposes of
      this Registration Statement and the prospectus to the extent that a statement contained herein or therein or in any other subsequently filed document that also is, or is deemed to be, incorporated by reference herein or therein modifies or supersedes
      such statement.&#160; Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement and the prospectus.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">All information appearing in this Registration Statement and the prospectus is qualified in its entirety by the detailed information, including financial statements, appearing in
      the documents incorporated herein or therein by reference.</div>
    <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">Item 4.&#160; Description of Securities</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">Not applicable.</div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" class="BRPFPageNumber">1</font></div>
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    <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">Item 5.&#160; Interests of Named Experts and Counsel</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">None.</div>
    <div style="text-align: justify; font-weight: bold;">Item 6.&#160; Indemnification of Directors and Officers</div>
    <div><br>
    </div>
    <div>
      <div style="margin-bottom: 12pt;">Article Fifteenth of the Amended and Restated Articles of Incorporation of Citizens Financial Services, Inc. (For purposes of this Item 6, the &#8220;Corporation&#8221;) provides as follows:</div>
      <div style="margin-bottom: 12pt;"><font style="font-weight: bold;">FIFTEENTH.</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;A.&#160;&#160;To the extent permitted by the Pennsylvania Business Corporation Law, and any amendments thereto, and sections relating thereto, subject to Federal
        regulatory restrictions, the Board of Directors of the Corporation shall cause the Corporation to indemnify any person who was or is threatened to be made a party to any threatened, pending, or completed actions, suit, or proceeding, whether civil,
        criminal, administrative, or investigative by reason of the fact that he or she is or was a director, officer, employee or agent of the Corporation against expenses (including attorneys&#8217;&#160;fees), judgments, fines and amounts paid in settlement
        actually and reasonably incurred by him or her in connection with such action, suit, or proceeding,&#160;including any amount paid to the institution itself as a result of an action or suit by or in the right of the Corporation. All expenses incurred in
        good faith by or on behalf of the director, officer, employee or agent of the Corporation with respect to any such action, suit, or proceeding shall, upon written request submitted to the Secretary of the Corporation, be advanced to such person by
        the Corporation prior to final disposition of such action, suit, or proceeding, subject to any obligation which may be imposed by law or by provision in these Restated Articles of Incorporation, the Bylaws, an agreement or otherwise to repay the
        Corporation in certain events.</div>
      <div style="margin-bottom: 12pt;">To the extent permitted by law, the Board of Directors of the Corporation shall cause the Corporation to purchase and maintain insurance on behalf of any person who is or was against any liability asserted against
        him or her and incurred by him or her in any such capacity, and arising out of his or her status as such.</div>
      <div style="margin-bottom: 12pt;">B.&#160;&#160;A director of the Corporation shall not be personally liable for monetary damages as such for any action taken, or any failure to take any action, unless:</div>
    </div>
    <div>
      <div style="margin: 12pt 0px 0px 72pt; text-indent: -36pt;">(1)<font style="font-size: 8pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>the director has breached or failed to perform the duties of his or her office under Section 1713 of the Pennsylvania Business
        Corporation Law (relating to standard </div>
      <div style="margin: 0px 0px 0px 72pt; text-indent: -36pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; of care and justifiable reliance); and</div>
      <div><br>
      </div>
    </div>
    <div>
      <div style="text-indent: 36pt; margin-bottom: 12pt;">(2)<font style="font-size: 8pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>the breach or failure to perform constitutes self-dealing, willful misconduct or recklessness.</div>
    </div>
    <div>
      <div style="text-indent: 36pt; margin-left: 36pt; margin-bottom: 12pt;"><u>Exception</u>.&#160;&#160;The provisions of this section shall not apply to:</div>
    </div>
    <div>
      <div style="text-indent: -36pt; margin-left: 144pt; margin-top: 12pt; margin-bottom: 12pt;">(1)<font style="font-size: 8pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>the responsibility or liability of a director pursuant to any criminal statute; or</div>
      <div style="text-indent: -36pt; margin-left: 144pt; margin-top: 12pt; margin-bottom: 12pt;">(2)<font style="font-size: 8pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>the liability of a director for the payment of taxes pursuant to local, State or Federal law.</div>
    </div>
    <div style="text-align: justify; font-weight: bold;">Item 7.&#160; Exemption From Registration Claimed.</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">Not applicable.</div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" class="BRPFPageNumber">2</font></div>
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    <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">Item 8.&#160; Exhibits.</div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z0728b2f2536e40c3b33e40fe4a17e2e7">

        <tr>
          <td style="width: 19.92%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">Regulation S-K</div>
            <div style="text-align: center;">Exhibit Number</div>
          </td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">Document</div>
          </td>
          <td style="width: 2.66%; vertical-align: top;">&#160;</td>
          <td style="width: 30.6%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">Reference to Prior Filing or</div>
            <div style="text-align: center;">Exhibit No. Attached Hereto</div>
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        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: bottom;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: bottom;">&#160;</td>
          <td style="width: 2.66%; vertical-align: top;">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/0000739421/000073942106000011/ten-k2005.htm">4.1</a></div>
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          <td style="width: 44%; vertical-align: top;">
            <div><a href="https://www.sec.gov/Archives/edgar/data/0000739421/000073942106000011/ten-k2005.htm">Form of Common Stock Certificate of the Registrant</a></div>
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          <td style="width: 2.66%; vertical-align: top;">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;">
            <div>*</div>
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        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">&#160;</td>
          <td style="width: 2.66%; vertical-align: top;">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex5-s8_102224.htm">5</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
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          <td style="width: 44%; vertical-align: top;">
            <div><a href="ex5-s8_102224.htm">Opinion of Luse Gorman, PC</a></div>
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          <td style="width: 2.66%; vertical-align: top;">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;">
            <div>Attached as Exhibit 5</div>
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          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">&#160;</td>
          <td style="width: 2.66%; vertical-align: top;">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/739421/000073942123000011/proxy2023.htm">10.1</a></div>
          </td>
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          <td style="width: 44%; vertical-align: top;">
            <div><a href="https://www.sec.gov/Archives/edgar/data/739421/000073942123000011/proxy2023.htm">Citizens Financial Services, Inc. 2023 Employee Stock Purchase Plan</a></div>
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          <td style="width: 2.66%; vertical-align: top;">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;">
            <div>**</div>
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          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">&#160;</td>
          <td style="width: 2.66%; vertical-align: top;">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex5-s8_102224.htm">23.1</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
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          <td style="width: 44%; vertical-align: top;">
            <div><a href="ex5-s8_102224.htm">Consent of Luse Gorman, PC</a></div>
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          <td style="width: 2.66%; vertical-align: top;">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;">
            <div>Contained in Exhibit 5</div>
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        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">&#160;</td>
          <td style="width: 2.66%; vertical-align: top;">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex232-s8_102224.htm">23.2</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
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          <td style="width: 44%; vertical-align: top;">
            <div><a href="ex232-s8_102224.htm">Consent of Independent Registered Public Accounting Firm</a></div>
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          <td style="width: 2.66%; vertical-align: top;">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;">
            <div>Attached as Exhibit 23.2</div>
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        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">&#160;</td>
          <td style="width: 2.66%; vertical-align: top;">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="#POWEROFATTORNEY">24.1</a></div>
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          <td style="width: 2.82%; vertical-align: top;"><br>
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          <td style="width: 44%; vertical-align: top;">
            <div><a href="#POWEROFATTORNEY">Power of Attorney</a></div>
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          <td style="width: 2.66%; vertical-align: top;">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;">
            <div>Contained on Signature Page</div>
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        <tr>
          <td style="width: 19.92%; vertical-align: top;" rowspan="1">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;" rowspan="1">&#160;</td>
          <td style="width: 44%; vertical-align: top;" rowspan="1">&#160;</td>
          <td style="width: 2.66%; vertical-align: top;" rowspan="1">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;" rowspan="1">&#160;</td>
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        <tr>
          <td style="width: 19.92%; vertical-align: top; text-align: center;" rowspan="1"><a href="ex107-s8_102224.htm">&#160;107</a></td>
          <td style="width: 2.82%; vertical-align: top;" rowspan="1"><br>
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          <td style="width: 44%; vertical-align: top;" rowspan="1"><a href="ex107-s8_102224.htm">&#160;Filling Fee Table<br>
            </a></td>
          <td style="width: 2.66%; vertical-align: top;" rowspan="1">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;" rowspan="1">&#160;</td>
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    <div>_________________________</div>
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        <tr>
          <td style="width: 18pt; vertical-align: top;">*</td>
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            <div>Incorporated by reference to the Registrant&#8217;s Annual Report on Form 10-K for the fiscal year ended December 31, 2005, filed on March 14, 2006 (File No. 001-13222).</div>
          </td>
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    <div style="text-align: justify; text-indent: -18pt; margin-left: 18pt; margin-bottom: 12pt;">**&#160;&#160; Incorporated by reference to Appendix A to the proxy statement for the Annual Meeting of Shareholders of Citizens Financial Services, Inc.&#160; (File No.
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            <div style="font-weight: bold;">CITIZENS FINANCIAL SERVICES, INC.</div>
            <div>&#160;</div>
            <div>&#160;</div>
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        </tr>
        <tr>
          <td style="width: 37.19%; vertical-align: top;">&#160;</td>
          <td style="width: 22.89%; vertical-align: top;">
            <div style="text-align: right;">By:&#160;&#160; <br>
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          <td style="width: 37.19%; vertical-align: top;">&#160;</td>
          <td style="width: 22.89%; vertical-align: top;">&#160;</td>
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          <td style="width: 37.19%; vertical-align: top;">&#160;</td>
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    <div><br>
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    <div style="text-align: center; font-weight: bold;"><a name="POWEROFATTORNEY"><!--Anchor--></a>POWER OF ATTORNEY</div>
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    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">We, the undersigned directors and officers of Citizens Financial Services, Inc. (the &#8220;Company&#8221;) hereby appoint Randall E. Black as our true and lawful attorney and agent, to do
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            <div>Signatures</div>
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          <td style="width: 33.77%; vertical-align: top;">&#160;</td>
          <td style="width: 2.84%; vertical-align: top;">&#160;</td>
          <td style="width: 34.26%; vertical-align: top;">&#160;</td>
          <td style="width: 3.22%; vertical-align: top;">&#160;</td>
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          <td style="width: 33.77%; vertical-align: top;">&#160;</td>
          <td style="width: 2.84%; vertical-align: top;">&#160;</td>
          <td style="width: 34.26%; vertical-align: top;">&#160;</td>
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          <td style="width: 3.22%; vertical-align: top;">&#160;</td>
          <td style="width: 25.9%; vertical-align: top;">&#160;</td>
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          <td style="width: 33.77%; vertical-align: top;">&#160;</td>
          <td style="width: 2.84%; vertical-align: top;">&#160;</td>
          <td style="width: 34.26%; vertical-align: top;">&#160;</td>
          <td style="width: 3.22%; vertical-align: top;">&#160;</td>
          <td style="width: 25.9%; vertical-align: top;">&#160;</td>
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          <td style="width: 33.77%; vertical-align: top;">&#160;</td>
          <td style="width: 2.84%; vertical-align: top;">&#160;</td>
          <td style="width: 34.26%; vertical-align: top;">&#160;</td>
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          <td style="width: 25.9%; vertical-align: top;">&#160;</td>
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          <td style="width: 34.26%; vertical-align: top;">
            <div>&#160;</div>
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          <td style="width: 3.22%; vertical-align: top;">&#160;</td>
          <td style="width: 25.9%; vertical-align: top;">
            <div>&#160;</div>
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          <td style="width: 3.22%; vertical-align: top;">&#160;</td>
          <td style="width: 25.9%; vertical-align: top;">&#160;</td>
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          <td style="width: 33.77%; vertical-align: top;">&#160;</td>
          <td style="width: 2.84%; vertical-align: top;">&#160;</td>
          <td style="width: 34.26%; vertical-align: top;">&#160;</td>
          <td style="width: 3.22%; vertical-align: top;">&#160;</td>
          <td style="width: 25.9%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 33.77%; vertical-align: top;">&#160;</td>
          <td style="width: 2.84%; vertical-align: top;">&#160;</td>
          <td style="width: 34.26%; vertical-align: top;">&#160;</td>
          <td style="width: 3.22%; vertical-align: top;">&#160;</td>
          <td style="width: 25.9%; vertical-align: top;">&#160;</td>
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          <td style="width: 33.77%; vertical-align: top;">&#160;</td>
          <td style="width: 2.84%; vertical-align: top;">&#160;</td>
          <td style="width: 34.26%; vertical-align: top;">&#160;</td>
          <td style="width: 3.22%; vertical-align: top;">&#160;</td>
          <td style="width: 25.9%; vertical-align: top;">&#160;</td>
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          <td style="width: 33.77%; vertical-align: top;">&#160;</td>
          <td style="width: 2.84%; vertical-align: top;">&#160;</td>
          <td style="width: 34.26%; vertical-align: top;">&#160;</td>
          <td style="width: 3.22%; vertical-align: top;">&#160;</td>
          <td style="width: 25.9%; vertical-align: top;">&#160;</td>
        </tr>
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          <td style="width: 33.77%; vertical-align: top;">&#160;</td>
          <td style="width: 2.84%; vertical-align: top;">&#160;</td>
          <td style="width: 34.26%; vertical-align: top;">&#160;</td>
          <td style="width: 3.22%; vertical-align: top;">&#160;</td>
          <td style="width: 25.9%; vertical-align: top;">&#160;</td>
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            <div>&#160;October 22, 2024</div>
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          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
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            <div>&#160;October 22, 2024</div>
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          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
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          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
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            <div>&#160;October 22, 2024</div>
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          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
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          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
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            <div>&#160;October 22, 2024</div>
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          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
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            <div>&#160;October 22, 2024</div>
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          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
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            <div>&#160;October 22, 2024</div>
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          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 26.84%; vertical-align: top;">
            <div>October 22, 2024</div>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
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          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
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            <div>&#160;October 22, 2024</div>
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          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
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          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
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            <div>&#160;October 22, 2024</div>
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          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
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          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
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          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">
            <div>&#160;October 22, 2024</div>
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          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
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          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
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          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
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          <td style="width: 26.84%; vertical-align: top;">
            <div>&#160;October 22, 2024</div>
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          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>2
<FILENAME>ex5-s8_102224.htm
<DESCRIPTION>OPINION OF LUSE GORMAN, PC
<TEXT>
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  <div style="text-align: right;"><font style="font-weight: bold;">EXHIBIT 5</font><br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">LUSE GORMAN, PC</div>
    <div style="text-align: center; font-size: 8pt; font-weight: bold;">A PROFESSIONAL CORPORATION</div>
    <div style="text-align: center; font-size: 8pt; font-weight: bold;">ATTORNEYS AT LAW</div>
    <div><br>
    </div>
    <div style="text-align: center; font-size: 8pt; font-weight: bold;">5335 WISCONSIN AVENUE, N.W., SUITE 780</div>
    <div style="text-align: center; font-size: 8pt; font-weight: bold;">WASHINGTON, D.C. 20015</div>
    <div><br>
    </div>
    <div style="text-align: center; font-size: 8pt; font-weight: bold;">TELEPHONE (202) 274-2000</div>
    <div style="text-align: center; font-size: 8pt; font-weight: bold;">FACSIMILE (202) 362-2902</div>
    <div style="text-align: center; font-size: 8pt; font-weight: bold;">www.luselaw.com</div>
    <div><br>
    </div>
    <div>October 22, 2024</div>
    <div><br>
    </div>
    <div>Board of Directors</div>
    <div>Citizens Financial Services, Inc.</div>
    <div>15 South Main Street</div>
    <div>Mansfield, Pennsylvania 16933</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z28c8b7d49a9844c390b9f372b96c3ae6">

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          <td style="width: 36pt;"><br>
          </td>
          <td style="width: 36pt; vertical-align: top; font-weight: bold;">Re:</td>
          <td style="width: auto; vertical-align: top;">
            <div><font style="font-weight: bold;">Citizens Financial Services, Inc.</font>&#160;<font style="font-weight: bold;">2023 Employee Stock Purchase Plan</font></div>
            <div><font style="font-weight: bold;">Registration Statement on Form S-8 </font></div>
          </td>
        </tr>

    </table>
    <div style="margin-left: 72pt; font-weight: bold;"><br>
    </div>
    <div><br>
    </div>
    <div>Ladies and Gentlemen:</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">You have requested the opinion of this firm as to certain matters in connection with the registration of 100,000 shares of common stock, $1.00 par value per share (the &#8220;Shares&#8221;), of Citizens
      Financial Services, Inc. (the &#8220;Company&#8221;) to be issued pursuant to the Citizens Financial Services, Inc. 2023 Employee Stock Purchase Plan (the &#8220;Plan&#8221;).</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">In rendering the opinion expressed herein, we have examined originals or copies, certified or otherwise identified to our satisfaction of the following: (i) the Company&#8217;s Registration Statement on
      Form S-8 (the &#8220;Form S-8&#8221;) to be filed with the Securities and Exchange Commission (the &#8220;Commission&#8221;) under the Securities Act of 1933, as amended (the &#8220;Act&#8221;), on the date hereof; (ii) the Certificate of Incorporation of the Company, as amended to
      date and currently in effect; (iii) the Bylaws of the Company, as amended to date and currently in effect; (iv) the Plan; (v) certain resolutions of the board of directors of the Company relating to the approval of the Plan, the filing of the
      Registration Statement, and certain related matters; and (vi) applicable statutes and regulations governing the Company.&#160; We have assumed the authenticity, accuracy and completeness of all documents in connection with the opinion expressed herein.&#160;
      We have also assumed the legal capacity and genuineness of the signatures of persons signing all documents in connection with which the opinions expressed herein are rendered.</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">Based on the foregoing, we are of the following opinion:</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">Following the effectiveness of the Form S-8, the Shares of the Company, when issued in accordance with the terms and conditions of the Plan, will be legally issued, fully paid and non-assessable.</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">This opinion has been prepared solely for the use of the Company in connection with the preparation and filing of the Form S-8, and shall not be used for any other purpose or relied upon by any other
      person without the prior express written consent of this firm.&#160; We hereby consent to the filing of this opinion as an exhibit to the Form S-8.&#160; By giving such consent, we do not hereby admit that we are in the category of persons whose consent is
      required under Section&#160;7 of the Act.</div>
    <div><br>
    </div>
    <div><br>
    </div>
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          <td style="width: 49.86%; vertical-align: top;">&#160;</td>
          <td style="width: 50.14%; vertical-align: top;">
            <div>Very truly yours,</div>
          </td>
        </tr>
        <tr>
          <td style="width: 49.86%; vertical-align: top;">&#160;</td>
          <td style="width: 50.14%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 49.86%; vertical-align: top;">&#160;</td>
          <td style="width: 50.14%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 49.86%; vertical-align: top;">&#160;</td>
          <td style="width: 50.14%; vertical-align: top;">
            <div><u>&#160;/s/ Luse Gorman, PC</u></div>
          </td>
        </tr>
        <tr>
          <td style="width: 49.86%; vertical-align: top;">&#160;</td>
          <td style="width: 50.14%; vertical-align: top;">
            <div>LUSE GORMAN, PC</div>
          </td>
        </tr>

    </table>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>ex232-s8_102224.htm
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
<TEXT>
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  <head>
    <title></title>
    <!-- Licensed to: Luse Gorman
         Document created using Broadridge PROfile 24.8.1.5246
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<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
  <div style="text-align: right;"><font style="font-weight: bold;">EXHIBIT 23.2</font><br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>
    <div style="text-align: center;">&#160;</div>
    <div>We consent to the incorporation by reference in this Registration Statement on Form S-8 of Citizens Financial Services, Inc.&#160;of our report dated March 7, 2024, relating to our audit of the consolidated financial statements, which appears in the
      Annual Report on Form 10-K of Citizens Financial Services, Inc. for the year ended December 31, 2023.</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div>
      <div><br>
      </div>
      <div style="text-align: justify;">/s/ S.R. Snodgrass, P.C.</div>
    </div>
    <div>&#160;</div>
    <div>Cranberry Township, Pennsylvania</div>
    <div>October 22, 2024</div>
    <div>&#160;</div>
    <div><br>
    </div>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>ex107-s8_102224.htm
<DESCRIPTION>FILING FEES TABLE
<TEXT>
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    <title></title>
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         Copyright 1995 - 2024 Broadridge -->
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<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
  <div style="text-align: right;"><font style="font-weight: bold;">EXHIBIT 107</font><br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div>
    <div><br>
    </div>
    <div>
      <div><br>
      </div>
      <div style="text-align: center; margin-top: 12pt; font-weight: bold;">Calculation of Filing Fee Tables</div>
      <div style="text-align: center; margin-top: 12pt; font-weight: bold;">Form S-8</div>
    </div>
    <div>
      <div style="text-align: center;">(Form Type)</div>
    </div>
    <div>
      <div><br>
      </div>
      <div style="text-align: center; margin-top: 12pt; font-weight: bold;">Citizens Financial Services, Inc.</div>
    </div>
    <div>
      <div style="text-align: center;">(Exact Name of Registrant as Specified in its Charter)</div>
    </div>
    <div>
      <div><br>
      </div>
      <div style="text-align: center; margin-top: 12pt;"><u>Table 1: Newly Registered Securities</u></div>
    </div>
    <div>
      <div><br>
      </div>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z6df726a71a5e49b2b897b5eca3dc08c8">

        <tr>
          <td style="width: 11.69%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Security Type</div>
          </td>
          <td style="width: 12.22%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Security Class Title</div>
          </td>
          <td style="width: 11.2%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Fee Calculation Rule</div>
          </td>
          <td style="width: 12.24%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Amount to be Registered<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup></div>
          </td>
          <td style="width: 10.76%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Proposed Maximum Aggregate Offering Price Per Share<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></div>
          </td>
          <td style="width: 15.46%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Maximum Aggregate Offering Price<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></div>
          </td>
          <td style="width: 11.06%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Fee Rate</div>
          </td>
          <td style="width: 15.38%; vertical-align: bottom; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
            <div style="text-align: center;">Amount of Registration Fee<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.69%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Equity</div>
          </td>
          <td style="width: 12.22%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Common stock, $1.00 par value per share</div>
          </td>
          <td style="width: 11.2%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">457(c) and 457(h)</div>
          </td>
          <td style="width: 12.24%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">100,000</div>
          </td>
          <td style="width: 10.76%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$62.36</div>
          </td>
          <td style="width: 15.46%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$6,236,000</div>
          </td>
          <td style="width: 11.06%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">0.00015310</div>
          </td>
          <td style="width: 15.38%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$954.73</div>
          </td>
        </tr>
        <tr>
          <td colspan="4" style="width: 47.34%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Total Offering Amounts</div>
          </td>
          <td style="width: 10.76%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 15.46%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$6,236,000</div>
          </td>
          <td style="width: 11.06%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 15.38%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$954.73</div>
          </td>
        </tr>
        <tr>
          <td colspan="4" style="width: 47.34%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Total Fee Offsets</div>
          </td>
          <td style="width: 10.76%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 15.46%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 11.06%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 15.38%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$0.00</div>
          </td>
        </tr>
        <tr>
          <td colspan="4" style="width: 47.34%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">Net Fee Due</div>
          </td>
          <td style="width: 10.76%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 15.46%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$6,236,000</div>
          </td>
          <td style="width: 11.06%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 15.38%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">$954.73</div>
          </td>
        </tr>

    </table>
    <div style="text-align: justify; margin-bottom: 3pt;">___________________________________________</div>
    <div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z09ee4916309d4bbba9457cb82ae6a849">

          <tr>
            <td style="width: 36pt; vertical-align: top; text-align: right;">
              <div style="text-align: left;">(1)</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify;">Together with an indeterminate number of additional shares that may be necessary to adjust the number of shares reserved for issuance pursuant to the Citizens Financial Services, Inc. 2023 Employee Stock
                Purchase Plan as a result of a stock split, stock dividend or similar adjustment of the outstanding common stock of Citizens Financial Services, Inc. (the &#8220;Company&#8221;) pursuant to 17 C.F.R. Section 230.416(a).</div>
            </td>
          </tr>

      </table>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z23b876595046467d93368f0b28e9bad0">

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            <td style="width: 36pt; vertical-align: top; text-align: right;">
              <div style="text-align: left;">(2)</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify;">Estimated solely for the purpose of calculating the registration fee in accordance with Rules 457(c) and (h) under the Securities Act, based on the average of the high and low prices of the Company&#8217;s common
                stock as reported on the Nasdaq Stock Market on October 18, 2024.</div>
            </td>
          </tr>

      </table>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
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    </div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="text-align: center;"><u>Table 2: Fee Offset Claims and Sources</u></div>
    <div style="text-align: center;">N/A</div>
    <div><br>
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</DOCUMENT>
</SEC-DOCUMENT>
