-----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, AILVpiRp4nNBpEPU68e6p1Gak2byUz+iaNGGxugpYUqEpxYN8SJKNijj2KC6tDam CRST+tkEWhHMRfRcZG7dnw== 0001193125-09-112260.txt : 20090914 0001193125-09-112260.hdr.sgml : 20090914 20090515075015 ACCESSION NUMBER: 0001193125-09-112260 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090515 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

May 15, 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 May 12, 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.

In order to prepare a thorough response to your comment letter, we expect a significant amount of consultation with our independent auditors at Crowe Horwath, as well as our valuation experts at Sterne Agee. Both of these third parties have expressed the willingness to assist us in any capacity needed, and we want to provide them with ample opportunity to review the letter and to gather the information we request. If this extension is granted, our response is expected to be completed no later than Tuesday, June 9, 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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