LETTER 1 filename1.txt Mail Stop 4561 August 11, 2005 By U.S. Mail and facsimile to (570) 387-4049 Mr. Lance O. Diehl President and Chief Executive Officer CCFNB Bancorp, Inc. 232 East Street Bloomsburg, PA 17815 Re: CCFNB Bancorp, Inc. Form 10-K for the Fiscal Year Ended December 31, 2004, as amended Form 10-Q for the Fiscal Quarter Ended March 31, 2005, as amended File No. 0-19028 Dear Mr. Diehl: We have reviewed your response letter dated August 8, 2005, and have the following comment. Please respond to this comment within 10 business days or tell us when you will provide us with a response. Form 10-Q/A for the period ended March 31, 2005 Controls and Procedures, page 4 1. Please revise your amended disclosures to more clearly differentiate between internal controls over financial reporting and disclosure controls and procedures, as defined in Rule 13a-15(e) and (f) of Regulation S-X. Specifically, please revise to disclose: * Conclusions of your principal executive and financial officers regarding the effectiveness of your disclosure controls and procedures, and * Any changes in your internal control over financial reporting during the quarter that has materially affected or is reasonably likely to affect your internal control over financial reporting. Please furnish a response letter that keys your responses to our comment. Detailed letters greatly facilitate our review. Please file your response letter on EDGAR. Please understand that we may have additional comments after reviewing your responses to our comment. You may contact Lisa Haynes, Staff Accountant at (202) 551- 3424 or me at (202) 551-3490 if you have questions. Sincerely, Donald Walker Senior Assistant Chief Accountant ?? ?? ?? ?? Lance O. Diehl CCFNB Bancorp, Inc. August 11, 2005 Page 2