December 19, 2019

Randall Black
President and Chief Executive Officer
Citizens Financial Services, Inc.
15 South Main Street
Mansfield, PA 16933

       Re: Citizens Financial Services, Inc.
           Registration Statement on Form S-4
           Filed December 12, 2019
           File No. 333-235467

Dear Mr. Black:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact David Lin, Staff Attorney, at (202) 551-3552 with any
questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Finance