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    <div style="text-align: right; font-weight: bold;">Registration No. 333-</div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-weight: bold;">As filed with the Securities and Exchange Commission October 22, 2024</div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">UNITED STATES</font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">Washington, D.C.&#160; 20549</font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;"></font>___________________<font style="font-weight: bold;"></font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;"> <br>
      </font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">FORM S-8</font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;"> <br>
      </font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">REGISTRATION STATEMENT</font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">UNDER</font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">THE SECURITIES ACT OF 1933</font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;"> <br>
      </font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">Citizens Financial Services, Inc.</font></div>
    <div style="text-align: center; font-size: 8pt;">(Exact Name of Registrant as Specified in its Charter)</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z316b44ade18a46aeabd5057f00f30fd9">

        <tr>
          <td style="width: 32.13%; vertical-align: top;">
            <div style="text-align: center; font-size: 12pt; font-weight: bold;">Pennsylvania</div>
          </td>
          <td style="width: 3.63%; vertical-align: top;">&#160;</td>
          <td style="width: 32.13%; vertical-align: top;">&#160;</td>
          <td style="width: 32.12%; vertical-align: top;">
            <div style="text-align: center; font-size: 12pt; font-weight: bold;">23-2265045</div>
          </td>
        </tr>
        <tr>
          <td style="width: 32.13%; vertical-align: top;">
            <div style="text-align: center; font-size: 8pt;">(State or Other Jurisdiction of</div>
            <div style="text-align: center; font-size: 8pt;">Incorporation or Organization)</div>
          </td>
          <td style="width: 3.63%; vertical-align: top;">&#160;</td>
          <td style="width: 32.13%; vertical-align: top;">&#160;</td>
          <td style="width: 32.12%; vertical-align: top;">
            <div style="text-align: center; font-size: 8pt;">(I.R.S. Employer Identification No.)</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">15 South Main Street</div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">Mansfield, PA 16933</div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-size: 8pt;">(Address of Principal Executive Offices)</font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-size: 8pt;"></font><font style="font-weight: bold;"></font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;"> <br>
      </font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">Citizens Financial Services, Inc. 2023 Employee Stock Purchase Plan</font></div>
    <div style="text-align: center; font-size: 8pt;">(Full Title of the Plan)</div>
    <div style="text-align: center; font-size: 8pt;"> <br>
    </div>
    <div style="text-align: center;">Copies to:</div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z633e9c7f6ec6409e86cf464b10bc1c8d">

        <tr>
          <td style="width: 47.35%; vertical-align: top;">
            <div style="text-align: center;">Randall E. Black</div>
          </td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">
            <div style="text-align: center;">Thomas P. Hutton, Esq.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 47.35%; vertical-align: top;">
            <div style="text-align: center;">President and Chief Executive Officer</div>
          </td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">
            <div style="text-align: center;">Victor L. Cangelosi, Esq.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 47.35%; vertical-align: top;">
            <div style="text-align: center;">Citizens Financial Services, Inc.</div>
          </td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">
            <div style="text-align: center;">Luse Gorman, PC</div>
          </td>
        </tr>
        <tr>
          <td style="width: 47.35%; vertical-align: top;">
            <div style="text-align: center;">15 South Main Street</div>
          </td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">
            <div style="text-align: center;">5335 Wisconsin Ave., N.W., Suite 780</div>
          </td>
        </tr>
        <tr>
          <td style="width: 47.35%; vertical-align: top;">
            <div style="text-align: center;">Mansfield, Pennsylvania 16933</div>
          </td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">
            <div style="text-align: center;">Washington, DC 20015-2035</div>
          </td>
        </tr>
        <tr>
          <td style="width: 47.35%; vertical-align: top;">
            <div style="text-align: center;">(570) 662-2121</div>
          </td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">
            <div style="text-align: center;">(202) 274-2000</div>
          </td>
        </tr>
        <tr>
          <td style="width: 47.35%; vertical-align: top;">
            <div style="text-align: center;">(Name, Address and Telephone</div>
          </td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 47.35%; vertical-align: top;">
            <div style="text-align: center;">Number of Agent for Service)</div>
          </td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 47.35%; vertical-align: top;">&#160;</td>
          <td style="width: 5.34%; vertical-align: top;">&#160;</td>
          <td style="width: 47.32%; vertical-align: top;">&#160;</td>
        </tr>

    </table>
    <div>
      <div>Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated
        filer,&#8221; &#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act:</div>
      <div><br>
      </div>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z69859c04e27f4868bc3e7f8095d85484">

        <tr>
          <td style="width: 66.25%; vertical-align: top;">
            <div>Large accelerated filer&#160;&#9744;</div>
          </td>
          <td style="width: 33.75%; vertical-align: top;">
            <div>Accelerated filer&#160;&#9744;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 66.25%; vertical-align: top;">
            <div>Non-accelerated filer&#160;&#8999;&#160;&#160;</div>
          </td>
          <td style="width: 33.75%; vertical-align: top;">
            <div>Smaller reporting company&#160;&#8999;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 66.25%; vertical-align: top;">
            <div>Emerging growth company&#160;&#9744;</div>
          </td>
          <td style="width: 33.75%; vertical-align: top;">
            <div>&#160;</div>
          </td>
        </tr>

    </table>
    <div>
      <div><br>
      </div>
      <div>If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the
        Securities Act.&#160;&#9744;</div>
      <div><br>
      </div>
    </div>
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    <div style="text-align: justify; margin-bottom: 12pt;"><font style="font-weight: bold;">PART I.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 72pt" class="TRGRRTFtoHTMLTab">&#160;</font><font style="font-weight: bold;">INFORMATION


        REQUIRED IN THE SECTION 10(a) PROSPECTUS</font></div>
    <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">Items 1 and 2.&#160; Plan Information and Registrant Information and Employee Plan Annual Information</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">The documents containing the information specified in Part I of Form S-8 have been or will be sent or given to participants in the Citizens Financial Services, Inc. 2023 Employee
      Stock Purchase Plan (the &#8220;Plan&#8221;) as specified by Rule 428(b)(1) promulgated by the Securities and Exchange Commission (the &#8220;Commission&#8221;) under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;).</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">Such documents are not being filed with the Commission, but constitute (along with the documents incorporated by reference into this Registration Statement pursuant to Item 3 of
      Part II hereof) a prospectus that meets the requirements of Section 10(a) of the Securities Act.</div>
    <div style="text-align: justify; margin-bottom: 12pt;"><font style="font-weight: bold;">PART II.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 72pt" class="TRGRRTFtoHTMLTab">&#160;</font><font style="font-weight: bold;">INFORMATION


        REQUIRED IN THE REGISTRATION STATEMENT</font></div>
    <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">Item 3.&#160; Incorporation of Documents by Reference</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">The following documents previously or concurrently filed with the Commission are hereby incorporated by reference in this Registration Statement:</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">(a)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font>The Company&#8217;s <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/739421/000114036124011948/ef20015324_10k.htm">Annual Report on Form 10-K</a> for the fiscal year ended December 31, 2023 (File No. 001-41410), filed with the Commission on March 7, 2024;</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">(b)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font>The Company&#8217;s <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/739421/000114036124025172/ef20026285_10q.htm">Quarterly Report on Form 10-Q</a> for the quarter ended March 31, 2024, filed with the Commission on May 9, 2024 (File No. 001-41410);</div>
    <div style="text-indent: 36pt; margin-bottom: 12pt;">(c)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font>The Company&#8217;s <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/739421/000114036124036304/ef20029699_10q.htm">Quarterly Report on Form&#160;10-Q</a>&#160;for the quarter ended June&#160;30, 2024, filed with the Commission on August 8, 2024 (File No. 001-41410);</div>
    <div style="text-indent: 36pt; margin-bottom: 12pt;">(d)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font>The Company&#8217;s Current Reports on Form 8-K filed on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000739421/000073942124000023/annualmtg24presentation.htm">April 16, 2024</a>; <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000739421/000073942124000025/annualmeetingresults2024.htm">April 17, 2024</a>; <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000739421/000073942124000036/incentivepayout2023.htm">June


        6, 2024</a>; <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000739421/000073942124000048/serpamendment.htm">June 24, 2024</a>; <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000739421/000073942124000077/appointments.htm">July


        17, 2024</a>; and <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000739421/000073942124000082/investordeck2qtr2024.htm">July 31, 2024</a> (File No. for all 001-41410); and</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">(e)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font>The description of the Company&#8217;s common stock contained in
      the Company&#8217;s <a href="https://www.sec.gov/Archives/edgar/data/0000739421/000073942122000043/nasdaqlisting.htm">Registration Statement on Form 8-A</a> filed with the Commission on June 1, 2022 (File No. 001-41410).</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">All documents subsequently filed by the Company with the Commission pursuant to Sections 13(a), 13(c), 14, or 15(d) of the Exchange Act, after the date hereof, and prior to the
      filing of a post-effective amendment that indicates that all securities offered hereby have been sold or that deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be
      a part thereof from the date of the filing of such documents.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">Any statement contained in the documents incorporated, or deemed to be incorporated, by reference herein or therein shall be deemed to be modified or superseded for purposes of
      this Registration Statement and the prospectus to the extent that a statement contained herein or therein or in any other subsequently filed document that also is, or is deemed to be, incorporated by reference herein or therein modifies or supersedes
      such statement.&#160; Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement and the prospectus.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">All information appearing in this Registration Statement and the prospectus is qualified in its entirety by the detailed information, including financial statements, appearing in
      the documents incorporated herein or therein by reference.</div>
    <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">Item 4.&#160; Description of Securities</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">Not applicable.</div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" class="BRPFPageNumber">1</font></div>
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    <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">Item 5.&#160; Interests of Named Experts and Counsel</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">None.</div>
    <div style="text-align: justify; font-weight: bold;">Item 6.&#160; Indemnification of Directors and Officers</div>
    <div><br>
    </div>
    <div>
      <div style="margin-bottom: 12pt;">Article Fifteenth of the Amended and Restated Articles of Incorporation of Citizens Financial Services, Inc. (For purposes of this Item 6, the &#8220;Corporation&#8221;) provides as follows:</div>
      <div style="margin-bottom: 12pt;"><font style="font-weight: bold;">FIFTEENTH.</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;A.&#160;&#160;To the extent permitted by the Pennsylvania Business Corporation Law, and any amendments thereto, and sections relating thereto, subject to Federal
        regulatory restrictions, the Board of Directors of the Corporation shall cause the Corporation to indemnify any person who was or is threatened to be made a party to any threatened, pending, or completed actions, suit, or proceeding, whether civil,
        criminal, administrative, or investigative by reason of the fact that he or she is or was a director, officer, employee or agent of the Corporation against expenses (including attorneys&#8217;&#160;fees), judgments, fines and amounts paid in settlement
        actually and reasonably incurred by him or her in connection with such action, suit, or proceeding,&#160;including any amount paid to the institution itself as a result of an action or suit by or in the right of the Corporation. All expenses incurred in
        good faith by or on behalf of the director, officer, employee or agent of the Corporation with respect to any such action, suit, or proceeding shall, upon written request submitted to the Secretary of the Corporation, be advanced to such person by
        the Corporation prior to final disposition of such action, suit, or proceeding, subject to any obligation which may be imposed by law or by provision in these Restated Articles of Incorporation, the Bylaws, an agreement or otherwise to repay the
        Corporation in certain events.</div>
      <div style="margin-bottom: 12pt;">To the extent permitted by law, the Board of Directors of the Corporation shall cause the Corporation to purchase and maintain insurance on behalf of any person who is or was against any liability asserted against
        him or her and incurred by him or her in any such capacity, and arising out of his or her status as such.</div>
      <div style="margin-bottom: 12pt;">B.&#160;&#160;A director of the Corporation shall not be personally liable for monetary damages as such for any action taken, or any failure to take any action, unless:</div>
    </div>
    <div>
      <div style="margin: 12pt 0px 0px 72pt; text-indent: -36pt;">(1)<font style="font-size: 8pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>the director has breached or failed to perform the duties of his or her office under Section 1713 of the Pennsylvania Business
        Corporation Law (relating to standard </div>
      <div style="margin: 0px 0px 0px 72pt; text-indent: -36pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; of care and justifiable reliance); and</div>
      <div><br>
      </div>
    </div>
    <div>
      <div style="text-indent: 36pt; margin-bottom: 12pt;">(2)<font style="font-size: 8pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>the breach or failure to perform constitutes self-dealing, willful misconduct or recklessness.</div>
    </div>
    <div>
      <div style="text-indent: 36pt; margin-left: 36pt; margin-bottom: 12pt;"><u>Exception</u>.&#160;&#160;The provisions of this section shall not apply to:</div>
    </div>
    <div>
      <div style="text-indent: -36pt; margin-left: 144pt; margin-top: 12pt; margin-bottom: 12pt;">(1)<font style="font-size: 8pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>the responsibility or liability of a director pursuant to any criminal statute; or</div>
      <div style="text-indent: -36pt; margin-left: 144pt; margin-top: 12pt; margin-bottom: 12pt;">(2)<font style="font-size: 8pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font>the liability of a director for the payment of taxes pursuant to local, State or Federal law.</div>
    </div>
    <div style="text-align: justify; font-weight: bold;">Item 7.&#160; Exemption From Registration Claimed.</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">Not applicable.</div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" class="BRPFPageNumber">2</font></div>
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    <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">Item 8.&#160; Exhibits.</div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z0728b2f2536e40c3b33e40fe4a17e2e7">

        <tr>
          <td style="width: 19.92%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">Regulation S-K</div>
            <div style="text-align: center;">Exhibit Number</div>
          </td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">Document</div>
          </td>
          <td style="width: 2.66%; vertical-align: top;">&#160;</td>
          <td style="width: 30.6%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">Reference to Prior Filing or</div>
            <div style="text-align: center;">Exhibit No. Attached Hereto</div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: bottom;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: bottom;">&#160;</td>
          <td style="width: 2.66%; vertical-align: top;">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/0000739421/000073942106000011/ten-k2005.htm">4.1</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
          </td>
          <td style="width: 44%; vertical-align: top;">
            <div><a href="https://www.sec.gov/Archives/edgar/data/0000739421/000073942106000011/ten-k2005.htm">Form of Common Stock Certificate of the Registrant</a></div>
          </td>
          <td style="width: 2.66%; vertical-align: top;">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;">
            <div>*</div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">&#160;</td>
          <td style="width: 2.66%; vertical-align: top;">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex5-s8_102224.htm">5</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
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          <td style="width: 44%; vertical-align: top;">
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          <td style="width: 2.66%; vertical-align: top;">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;">
            <div>Attached as Exhibit 5</div>
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        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">&#160;</td>
          <td style="width: 2.66%; vertical-align: top;">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/739421/000073942123000011/proxy2023.htm">10.1</a></div>
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          <td style="width: 44%; vertical-align: top;">
            <div><a href="https://www.sec.gov/Archives/edgar/data/739421/000073942123000011/proxy2023.htm">Citizens Financial Services, Inc. 2023 Employee Stock Purchase Plan</a></div>
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          <td style="width: 2.66%; vertical-align: top;">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;">
            <div>**</div>
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          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">&#160;</td>
          <td style="width: 2.66%; vertical-align: top;">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex5-s8_102224.htm">23.1</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
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          <td style="width: 44%; vertical-align: top;">
            <div><a href="ex5-s8_102224.htm">Consent of Luse Gorman, PC</a></div>
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          <td style="width: 2.66%; vertical-align: top;">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;">
            <div>Contained in Exhibit 5</div>
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        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">&#160;</td>
          <td style="width: 2.66%; vertical-align: top;">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex232-s8_102224.htm">23.2</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
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          <td style="width: 44%; vertical-align: top;">
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          <td style="width: 2.66%; vertical-align: top;">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;">
            <div>Attached as Exhibit 23.2</div>
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        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top;">&#160;</td>
          <td style="width: 2.66%; vertical-align: top;">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 19.92%; vertical-align: top;">
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          <td style="width: 2.82%; vertical-align: top;"><br>
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          <td style="width: 44%; vertical-align: top;">
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          <td style="width: 2.66%; vertical-align: top;">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;">
            <div>Contained on Signature Page</div>
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          <td style="width: 19.92%; vertical-align: top;" rowspan="1">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;" rowspan="1">&#160;</td>
          <td style="width: 44%; vertical-align: top;" rowspan="1">&#160;</td>
          <td style="width: 2.66%; vertical-align: top;" rowspan="1">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;" rowspan="1">&#160;</td>
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        <tr>
          <td style="width: 19.92%; vertical-align: top; text-align: center;" rowspan="1"><a href="ex107-s8_102224.htm">&#160;107</a></td>
          <td style="width: 2.82%; vertical-align: top;" rowspan="1"><br>
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          <td style="width: 44%; vertical-align: top;" rowspan="1"><a href="ex107-s8_102224.htm">&#160;Filling Fee Table<br>
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          <td style="width: 2.66%; vertical-align: top;" rowspan="1">&#160;</td>
          <td style="width: 30.6%; vertical-align: top;" rowspan="1">&#160;</td>
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    <div>_________________________</div>
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        <tr>
          <td style="width: 18pt; vertical-align: top;">*</td>
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            <div>Incorporated by reference to the Registrant&#8217;s Annual Report on Form 10-K for the fiscal year ended December 31, 2005, filed on March 14, 2006 (File No. 001-13222).</div>
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    <div style="text-align: justify; text-indent: -18pt; margin-left: 18pt; margin-bottom: 12pt;">**&#160;&#160; Incorporated by reference to Appendix A to the proxy statement for the Annual Meeting of Shareholders of Citizens Financial Services, Inc.&#160; (File No.
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            <div style="font-weight: bold;">CITIZENS FINANCIAL SERVICES, INC.</div>
            <div>&#160;</div>
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        </tr>
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          <td style="width: 37.19%; vertical-align: top;">&#160;</td>
          <td style="width: 22.89%; vertical-align: top;">
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          <td style="width: 37.19%; vertical-align: top;">&#160;</td>
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          <td style="width: 37.19%; vertical-align: top;">&#160;</td>
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    <div style="text-align: center; font-weight: bold;"><a name="POWEROFATTORNEY"><!--Anchor--></a>POWER OF ATTORNEY</div>
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          <td style="width: 33.77%; vertical-align: top;">&#160;</td>
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          <td style="width: 34.26%; vertical-align: top;">&#160;</td>
          <td style="width: 3.22%; vertical-align: top;">&#160;</td>
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          <td style="width: 33.77%; vertical-align: top;">&#160;</td>
          <td style="width: 2.84%; vertical-align: top;">&#160;</td>
          <td style="width: 34.26%; vertical-align: top;">&#160;</td>
          <td style="width: 3.22%; vertical-align: top;">&#160;</td>
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          <td style="width: 25.9%; vertical-align: top;">&#160;</td>
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          <td style="width: 33.77%; vertical-align: top;">&#160;</td>
          <td style="width: 2.84%; vertical-align: top;">&#160;</td>
          <td style="width: 34.26%; vertical-align: top;">&#160;</td>
          <td style="width: 3.22%; vertical-align: top;">&#160;</td>
          <td style="width: 25.9%; vertical-align: top;">&#160;</td>
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          <td style="width: 33.77%; vertical-align: top;">&#160;</td>
          <td style="width: 2.84%; vertical-align: top;">&#160;</td>
          <td style="width: 34.26%; vertical-align: top;">&#160;</td>
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          <td style="width: 25.9%; vertical-align: top;">&#160;</td>
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          <td style="width: 3.22%; vertical-align: top;">&#160;</td>
          <td style="width: 25.9%; vertical-align: top;">&#160;</td>
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          <td style="width: 33.77%; vertical-align: top;">&#160;</td>
          <td style="width: 2.84%; vertical-align: top;">&#160;</td>
          <td style="width: 34.26%; vertical-align: top;">&#160;</td>
          <td style="width: 3.22%; vertical-align: top;">&#160;</td>
          <td style="width: 25.9%; vertical-align: top;">&#160;</td>
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          <td style="width: 33.77%; vertical-align: top;">&#160;</td>
          <td style="width: 2.84%; vertical-align: top;">&#160;</td>
          <td style="width: 34.26%; vertical-align: top;">&#160;</td>
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          <td style="width: 25.9%; vertical-align: top;">&#160;</td>
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          <td style="width: 33.77%; vertical-align: top;">&#160;</td>
          <td style="width: 2.84%; vertical-align: top;">&#160;</td>
          <td style="width: 34.26%; vertical-align: top;">&#160;</td>
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          <td style="width: 33.77%; vertical-align: top;">&#160;</td>
          <td style="width: 2.84%; vertical-align: top;">&#160;</td>
          <td style="width: 34.26%; vertical-align: top;">&#160;</td>
          <td style="width: 3.22%; vertical-align: top;">&#160;</td>
          <td style="width: 25.9%; vertical-align: top;">&#160;</td>
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          <td style="width: 33.77%; vertical-align: top;">&#160;</td>
          <td style="width: 2.84%; vertical-align: top;">&#160;</td>
          <td style="width: 34.26%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
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          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">
            <div>&#160;October 22, 2024</div>
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        <tr>
          <td style="width: 32.92%; vertical-align: top;">
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          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top; border-bottom: #000000 2px solid;">&#160;/s/ Rinaldo A. DePaola</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">
            <div>Director</div>
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          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">
            <div>&#160;October 22, 2024</div>
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        <tr>
          <td style="width: 32.92%; vertical-align: top;">
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          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top; border-bottom: #000000 2px solid;">&#160;/s/ Thomas E. Freeman</td>
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          <td style="width: 27.9%; vertical-align: top;">
            <div>Director</div>
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          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">
            <div>&#160;October 22, 2024</div>
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          <td style="width: 32.92%; vertical-align: top;">
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          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 27.9%; vertical-align: top;">
            <div>Director</div>
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          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">
            <div>&#160;October 22, 2024</div>
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        <tr>
          <td style="width: 32.92%; vertical-align: top;">
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          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 27.9%; vertical-align: top;">
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          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">
            <div>&#160;October 22, 2024</div>
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          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 27.9%; vertical-align: top;">
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          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">
            <div>&#160;October 22, 2024</div>
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          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">
            <div>October 22, 2024</div>
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          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 27.9%; vertical-align: top;">
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          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">
            <div>&#160;October 22, 2024</div>
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          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 26.84%; vertical-align: top;">
            <div>&#160;October 22, 2024</div>
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          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 27.9%; vertical-align: top;">
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          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">
            <div>&#160;October 22, 2024</div>
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          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
          <td style="width: 6.16%; vertical-align: top;">&#160;</td>
          <td style="width: 26.84%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.92%; vertical-align: top;">&#160;</td>
          <td style="width: 6.18%; vertical-align: top;">&#160;</td>
          <td style="width: 27.9%; vertical-align: top;">&#160;</td>
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          <td style="width: 26.84%; vertical-align: top;">
            <div>&#160;October 22, 2024</div>
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{"company-data": {"conformed-name": "CITIZENS FINANCIAL SERVICES INC", "cik": "0000739421", "assigned-sic": "6022", "organization-name": "02 Finance", "irs-number": "232265045", "state-of-incorporation": "PA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-282771", "film-number": "241386397"}, "business-address": {"street1": "15 S MAIN ST", "city": "MANSFIELD", "state": "PA", "zip": "16933", "phone": "570-662-0444"}, "mail-address": {"street1": "15 S MAIN ST", "city": "MANSFIELD", "state": "PA", "zip": "16933"}}
Registration No. 333-
As filed with the Securities and Exchange Commission October 22, 2024
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549
___________________
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
Citizens Financial Services, Inc.
(Exact Name of Registrant as Specified in its Charter)
Pennsylvania
23-2265045
(State or Other Jurisdiction of
Incorporation or Organization)
(I.R.S. Employer Identification No.)
15 South Main Street
Mansfield, PA 16933
(Address of Principal Executive Offices)
Citizens Financial Services, Inc. 2023 Employee Stock Purchase Plan
(Full Title of the Plan)
Copies to:
Randall E. Black
Thomas P. Hutton, Esq.
President and Chief Executive Officer
Victor L. Cangelosi, Esq.
Citizens Financial Services, Inc.
Luse Gorman, PC
15 South Main Street
5335 Wisconsin Ave., N.W., Suite 780
Mansfield, Pennsylvania 16933
Washington, DC 20015-2035
(570) 662-2121
(202) 274-2000
(Name, Address and Telephone
Number of Agent for Service)
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated
        filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act:
Large accelerated filer ☐
Accelerated filer ☐
Non-accelerated filer ⌧
Smaller reporting company ⌧
Emerging growth company ☐
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the
        Securities Act. ☐
PART I.
INFORMATION

        REQUIRED IN THE SECTION 10(a) PROSPECTUS
Items 1 and 2.  Plan Information and Registrant Information and Employee Plan Annual Information
The documents containing the information specified in Part I of Form S-8 have been or will be sent or given to participants in the Citizens Financial Services, Inc. 2023 Employee
      Stock Purchase Plan (the "Plan") as specified by Rule 428(b)(1) promulgated by the Securities and Exchange Commission (the "Commission") under the Securities Act of 1933, as amended (the "Securities Act").
Such documents are not being filed with the Commission, but constitute (along with the documents incorporated by reference into this Registration Statement pursuant to Item 3 of
      Part II hereof) a prospectus that meets the requirements of Section 10(a) of the Securities Act.
PART II.
INFORMATION

        REQUIRED IN THE REGISTRATION STATEMENT
Item 3.  Incorporation of Documents by Reference
The following documents previously or concurrently filed with the Commission are hereby incorporated by reference in this Registration Statement:
(a)
The Company's
Annual Report on Form 10-K
for the fiscal year ended December 31, 2023 (File No. 001-41410), filed with the Commission on March 7, 2024;
(b)
The Company's
Quarterly Report on Form 10-Q
for the quarter ended March 31, 2024, filed with the Commission on May 9, 2024 (File No. 001-41410);
(c)
The Company's
Quarterly Report on Form 10-Q
for the quarter ended June 30, 2024, filed with the Commission on August 8, 2024 (File No. 001-41410);
(d)
The Company's Current Reports on Form 8-K filed on
April 16, 2024
;
April 17, 2024
;
June

        6, 2024
;
June 24, 2024
;
July

        17, 2024
; and
July 31, 2024
(File No. for all 001-41410); and
(e)
The description of the Company's common stock contained in
      the Company's
Registration Statement on Form 8-A
filed with the Commission on June 1, 2022 (File No. 001-41410).
All documents subsequently filed by the Company with the Commission pursuant to Sections 13(a), 13(c), 14, or 15(d) of the Exchange Act, after the date hereof, and prior to the
      filing of a post-effective amendment that indicates that all securities offered hereby have been sold or that deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be
      a part thereof from the date of the filing of such documents.
Any statement contained in the documents incorporated, or deemed to be incorporated, by reference herein or therein shall be deemed to be modified or superseded for purposes of
      this Registration Statement and the prospectus to the extent that a statement contained herein or therein or in any other subsequently filed document that also is, or is deemed to be, incorporated by reference herein or therein modifies or supersedes
      such statement.  Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement and the prospectus.
All information appearing in this Registration Statement and the prospectus is qualified in its entirety by the detailed information, including financial statements, appearing in
      the documents incorporated herein or therein by reference.
Item 4.  Description of Securities
Not applicable.
1
Item 5.  Interests of Named Experts and Counsel
None.
Item 6.  Indemnification of Directors and Officers
Article Fifteenth of the Amended and Restated Articles of Incorporation of Citizens Financial Services, Inc. (For purposes of this Item 6, the "Corporation") provides as follows:
FIFTEENTH.
A.  To the extent permitted by the Pennsylvania Business Corporation Law, and any amendments thereto, and sections relating thereto, subject to Federal
        regulatory restrictions, the Board of Directors of the Corporation shall cause the Corporation to indemnify any person who was or is threatened to be made a party to any threatened, pending, or completed actions, suit, or proceeding, whether civil,
        criminal, administrative, or investigative by reason of the fact that he or she is or was a director, officer, employee or agent of the Corporation against expenses (including attorneys' fees), judgments, fines and amounts paid in settlement
        actually and reasonably incurred by him or her in connection with such action, suit, or proceeding, including any amount paid to the institution itself as a result of an action or suit by or in the right of the Corporation. All expenses incurred in
        good faith by or on behalf of the director, officer, employee or agent of the Corporation with respect to any such action, suit, or proceeding shall, upon written request submitted to the Secretary of the Corporation, be advanced to such person by
        the Corporation prior to final disposition of such action, suit, or proceeding, subject to any obligation which may be imposed by law or by provision in these Restated Articles of Incorporation, the Bylaws, an agreement or otherwise to repay the
        Corporation in certain events.
To the extent permitted by law, the Board of Directors of the Corporation shall cause the Corporation to purchase and maintain insurance on behalf of any person who is or was against any liability asserted against
        him or her and incurred by him or her in any such capacity, and arising out of his or her status as such.
B.  A director of the Corporation shall not be personally liable for monetary damages as such for any action taken, or any failure to take any action, unless:
(1)
the director has breached or failed to perform the duties of his or her office under Section 1713 of the Pennsylvania Business
        Corporation Law (relating to standard
of care and justifiable reliance); and
(2)
the breach or failure to perform constitutes self-dealing, willful misconduct or recklessness.
Exception
.  The provisions of this section shall not apply to:
(1)
the responsibility or liability of a director pursuant to any criminal statute; or
(2)
the liability of a director for the payment of taxes pursuant to local, State or Federal law.
Item 7.  Exemption From Registration Claimed.
Not applicable.
2
Item 8.  Exhibits.
Regulation S-K
Exhibit Number
Document
Reference to Prior Filing or
Exhibit No. Attached Hereto
4.1
Form of Common Stock Certificate of the Registrant
*
5
Opinion of Luse Gorman, PC
Attached as Exhibit 5
10.1
Citizens Financial Services, Inc. 2023 Employee Stock Purchase Plan
**
23.1
Consent of Luse Gorman, PC
Contained in Exhibit 5
23.2
Consent of Independent Registered Public Accounting Firm
Attached as Exhibit 23.2
24.1
Power of Attorney
Contained on Signature Page
107
Filling Fee Table
_________________________
*
Incorporated by reference to the Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2005, filed on March 14, 2006 (File No. 001-13222).
**   Incorporated by reference to Appendix A to the proxy statement for the Annual Meeting of Shareholders of Citizens Financial Services, Inc.  (File No.
      001-41410), filed by the Company under the Exchange Act on March 9, 2023.
3
Item 9.  Undertakings
The undersigned registrant hereby undertakes:
1.
To file, during any period in which offers or sales are
      being made, a post-effective amendment to the Registration Statement to include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the
      Registration Statement;
2.
That, for the purpose of determining any liability under the
      Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona fide
offering thereof;
3.
To remove from registration by means of a post-effective
      amendment any of the securities being registered which remain unsold at the termination of the offering;
4.
That, for purposes of determining any liability under the
      Securities Act, each filing of the registrant's annual report pursuant to Section 13(a) or 15(d) of the Exchange Act that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the
      securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona fide
offering thereof;
5.
The undersigned registrant hereby undertakes that, for
      purposes of determining any liability under the Securities Act of 1933, each filing of the registrant's annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual
      report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities
      at that time shall be deemed to be the initial bona fide offering thereof; and
6.
Insofar as indemnification for liabilities arising under the
      Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Commission such indemnification is against
      public policy as expressed in the Securities Act and is, therefore, unenforceable.  In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer
      or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the
      opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be
      governed by the final adjudication of such issue.
4
SIGNATURES
The Registrant.
Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable
      grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Mansfield, Commonwealth of
      Pennsylvania, on the 22
nd
day of October, 2024
CITIZENS FINANCIAL SERVICES, INC.
By:
/s/ Randall E. Black
Randall E. Black
Chief Executive Officer and President
(Duly Authorized Representative)
POWER OF ATTORNEY
We, the undersigned directors and officers of Citizens Financial Services, Inc. (the "Company") hereby appoint Randall E. Black as our true and lawful attorney and agent, to do
      any and all things in the Company's name in the capacities indicated below which said Randall E. Black may deem necessary or advisable to enable the Company to comply with the Securities Act of 1933, as amended, and any rules, regulations and
      requirements of the Securities and Exchange Commission, in connection with the registration of shares of common stock to be issued under the Citizens Financial Services, Inc. 2023 Employee Stock Purchase Plan, including specifically, but not limited
      to, power and authority to sign for us in our names in the capacities indicated below the registration statement; and we hereby approve, ratify and confirm all that said Randall E. Black shall do or cause to be done by virtue thereof.
Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement on Form S-8 has been signed by the following persons in the capacities and on
      the date indicated.
Signatures
Title
Date
/s/ Randall E. Black
Chief Executive Officer, President and Director
October 22, 2024
Randall E. Black
(Principal Executive Officer)
/s/ Stephen J. Guillaume
Chief Financial Officer
October 22, 2024
Stephen J. Guillaume
(Principal Financial &  Accounting Officer)
Signatures
Title
Date
/s/ Robert W. Chappell
Director
October 22, 2024
Robert W. Chappell
/s/ Rinaldo A. DePaola
Director
October 22, 2024
Rinaldo A. DePaola
/s/ Thomas E. Freeman
Director
October 22, 2024
Thomas E. Freeman
/s/ Roger C. Graham, Jr.
Director
October 22, 2024
Roger C. Graham, Jr.
/s/ Janie M. Hilfiger
Director
October 22, 2024
Janie M. Hilfiger
/s/ Mickey L. Jones
Director
October 22, 2024
Mickey L. Jones
/s/ Christopher W. Kunes
Director
October 22, 2024
Christopher W. Kunes
/s/ R. Joseph Landy
Director
October 22, 2024
R. Joseph Landy
/s/ Terry B. Osbourne
Director
October 22, 2024
Terry B. Osbourne
/s/ John P. Painter, II
Director
October 22, 2024
John P. Painter, II
/s/ David Z. Richards, Jr.
Director
October 22, 2024
David Z. Richards, Jr.
/s/ Alletta M. Schadler
Director
October 22, 2024
Alletta M. Schadler