CCFNB BANCORP, INC.
232 East Street
Bloomsburg, Pennsylvania 17815
August 14, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street N.E.
Washington, D.C. 20549
Re: CCFNB Bancorp, Inc. (the “Company”)
Registration Statement on Form S-4
File No. 333-273023
Ladies and Gentlemen:
The undersigned hereby requests, pursuant to Rule 461, promulgated under the Securities Act of 1933, as amended, that the above -referenced Registration Statement on Form S-4 (File No. 333-273023) (the “Form S-4) of the Company be declared effective at 4:30 p.m., Eastern Time, on Monday, August 14, 2023, or as soon thereafter as is practicable. We respectfully request that we be notified of such effectiveness by a telephone call to Dean H. Dusinberre of Stevens & Lee, P.C., at 717-255-7378, and that such effectiveness also be confirmed in writing to the addressees listed on the cover page of the Form S-4.
| Very truly yours, | ||
| CCFNB BANCORP, INC. | ||
| By: | /s/ Lance O. Diehl | |
| Lance O. Diehl | ||
| President and Chief Executive Officer | ||
