COVER 9 filename9.htm cover.htm

 
Atlanta     ■    Washington     ■     Dallas
 RESIDENT IN  ATLANTA OFFICE
             DIRECT DIAL: (404)572-6808
KACHENBACH@POGOLAW.COM
 
 
July 13, 2007

 
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
 
Re:      Citizens Financial Corporation Schedule 13E-3
 
Dear Sir or Madam:
 
Please find attached to this letter a Schedule 13E-3, submitted for filing on behalf of our client, Citizens Financial Corporation.
 
Please direct any questions or correspondence regarding this filing to me at the address below. My direct dial is (404) 572-6808, and my email is: kachenbach@pogolaw.com.

 
Very truly yours,
   
   
  /s/ Kenneth M. Achenbach
 
Kenneth M. Achenbach
   
  For POWELL GOLDSTEIN LLP
 
Enclosure

 
One Atlantic Center  ■   Fourteenth Floor  ■   1201 West Peachtree Street, NW  ■   Atlanta, GA 30309-3488
Tel: 404.572.6600    ■    Fax: 404.572.6999
www.pogolaw.com