SEC – ‘UPLOAD’ from 3/24/20 re: Norwood Financial Corp – ‘TEXT-EXTRACT’

On:  Tuesday, 3/24/20, at 10:02am ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed to:  5/15/20   ·   Accession #:  0-20-2541

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Delayed-Release Comment or Other Letter from the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     27K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC (PDF Text)      1      6K 

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC (PDF Text)

                                                      March 24, 2020

Lewis J. Critelli                                                               
Chief Executive Officer                                                         
Norwood Financial Corp.                                                         
717 Main Street                                                                 
Honesdale, PA 18431                                                             

Re: Norwood Financial Corp.                                       
Registration Statement on Form S-4                        
Filed March 19, 2020                                      
File No. 333-237277                                       

Dear Mr. Critelli:                                                              

      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 Tonya K. Aldave with any questions.                

                                                  Sincerely,

                                                   Division of
Corporation Finance                                                             
                                                         Office of Finance
cc:    John J. Spidi, Esq.                                                      

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Release Delayed to:		5/15/20		UPLOAD
Filed on:		3/24/20		UPLOAD
		3/19/20		S-4,  UPLOAD
				List all Filings

1 Previous Filing that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/19/20  Norwood Financial Corp.           S-4                    6:2.7M                                   Donnelley … Solutions/FA