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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-049145.txt : 20060815
<SEC-HEADER>0000000000-05-049145.hdr.sgml : 20060815
<ACCEPTANCE-DATETIME>20050922152902
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-049145
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050922

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CITIZENS HOLDING CO /MS/
		CENTRAL INDEX KEY:			0001075706
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				640666512
		STATE OF INCORPORATION:			MS
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		P O BOX 209
		CITY:			PHILADELPHIA
		STATE:			MS
		ZIP:			39350
		BUSINESS PHONE:		6016564692

	MAIL ADDRESS:	
		STREET 1:		P O BOX 209
		CITY:			PHILADELPHIA
		STATE:			MS
		ZIP:			39350
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561


								September 22, 2005


By U.S. Mail and facsimile to 601-656-4183

Robert T. Smith
Chief Financial Officer
Citizens Holding Company
521 Main Street
Philadelphia, MS  39350

Re:	Citizens Holdings Company
	Form 10-K for the Fiscal Year Ended December 31, 2004
	File No. 001-15375

Dear Mr. Smith:

We have completed our review of your Form 10-K and related filings
and have no further comments at this time.


      Sincerely,


      Don Walker
Senior Assistant
      Chief Accountant
Robert T. Smith
Citizens Holding Company
September 2, 2005
Page 1


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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