Exhibit 107

Calculation of Filing Fee Tables

Form S-4

(Form Type)

Citizens Financial Services, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

	Security Type	Security Class Title	Fee Calculation or Carry Forward Rule	Amount Registered(1)	Proposed Maximum Offering Price Per Unit	Maximum Aggregate Offering Price(2)	Fee Rate	Amount of Registration Fee	Carry Forward Form Type	Carry Forward File Number	Carry Forward Initial Effective Date	Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward
Newly Registered Securities
Fees to Be Paid	Equity	Common Stock, $1.00 par value per share	Other	716,449	—	$68,047,955	0.00011020	$7,499
Fees Previously Paid	—	—	—	—	—	—		—
Carry Forward Securities
Carry Forward Securities	—	—	—	—		—		—	—	—	—	—
	Total Offering Amounts					—		$7,499
	Total Fees Previously Paid							—
	Total Fee Offsets							—
	Net Fee Due							$7,499

(1) Represents the estimated maximum number of shares of Citizens Financial Services, Inc. common stock that may be issued upon the completion of the merger described herein. This registration statement also relates to an indeterminate number of shares of Citizens Financial Services, Inc. common stock that may be issued upon stock splits, stock dividends or similar transactions in accordance with Rule 416 under the Securities Act.

(2) Estimated solely for the purpose of calculating the registration fee required by Section 6(b) of the Securities Act and computed pursuant to Rules 457(f)(1) and 457(c) of the Securities Act. The proposed maximum aggregate offering price of the registrant’s common stock was computed in accordance with Rule 457(c) by multiplying (a) $27.40, the average of the high and low prices per share of HV Bancorp, Inc. common stock on December 13, 2022, as reported on The NASDAQ Stock Market, LLC, by (b) 2,483,502, the sum of (i) 2,238,902, the maximum possible number of shares of HV Bancorp, Inc. common stock that may be exchanged or cancelled in the merger and (ii) 244,600, the maximum number of shares of HV Bancorp, Inc. common stock underlying options that may be exchanged or cancelled in the merger.