-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, UJ5G7mBW5n8xvMeDjjgQCR/IWH003/wBTgNM/t/0Ak4FlpzhqSvehYKoYKDxJTHL oTTPvjp9HgQRD5mR5K95oQ== 0001193125-09-044376.txt : 20090914 0001193125-09-044376.hdr.sgml : 20090914 20090304083111 ACCESSION NUMBER: 0001193125-09-044376 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090304 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CNB FINANCIAL CORP/PA CENTRAL INDEX KEY: 0000736772 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 251450605 STATE OF INCORPORATION: PA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 SOUTH SECOND STREET STREET 2: P.O. BOX 42 CITY: CLEARFIELD STATE: PA ZIP: 16830 BUSINESS PHONE: 8147659621 MAIL ADDRESS: STREET 1: 1 SOUTH SECOND STREET STREET 2: P.O. BOX 42 CITY: CLEARFIELD STATE: PA ZIP: 16830 CORRESP 1 filename1.htm Correspondence

March 4, 2009

Mr. John A. Spitz

United States Securities and Exchange Commission

Division of Corporate Finance

100 F Street NE

Washington, D.C. 20549

Dear Mr. Spitz:

I am writing in response to your comment letter (file number 000-13396) dated March 3, 2009. The purpose of this correspondence is to request an additional 10 business days to complete our response for the reasons described in the following paragraph.

CNB Financial Corporation’s finance department will devote a significant amount of time and resources during the next two weeks to complete our annual Form 10-K, which has a filing due date of March 16, 2009. In addition, we will want to consult with our external audit firm, Crowe Horwath, on our response, and their availability will be limited due to our upcoming filing deadline, which is the same for many of their clients. If this request is granted, our response is expected to be completed no later than Tuesday, March 31, 2009.

Please contact me if you have any questions concerning this request.

Sincerely,

 

/s/ Charles R. Guarino

Charles R. Guarino, CPA

Treasurer and Principal Financial Officer

CNB Financial Corporation

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