EXHIBIT 21

                              LIST OF SUBSIDIARIES

Community Bank and Trust Company, incorporated under the laws of the
Commonwealth of Pennsylvania as a state-chartered commercial banking institution
and trust company.

Comm Realty Corporation, incorporated under the laws of the Commonwealth of
Pennsylvania.

Community Leasing Corporation, incorporated under the laws of the Commonwealth
of Pennsylvania. A subsidiary of Community Bank and Trust Company.

Comm Financial Services Corporation, incorporated under the laws of the
Commonwealth of Pennsylvania. A subsidiary of Community Bank and Trust Company.


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