April 4, 2013
John P. Nolan, Senior Assistant Chief Accountant
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
VIA EDGAR
Re: | Citizens Holding Company |
Form 10-K for the fiscal year Ended December 31, 2012 |
Filed March 15, 2013 |
File No. 001-15375 |
Dear Mr. Nolan:
As Chief Financial Officer and Treasurer for Citizens Holding Company (the “Company”), I acknowledge receipt of your letter dated April 1, 2013 (the “Comment Letter”). The Comment Letter requested the Company’s response within ten business days.
The Company believes that it will require additional time in order to provide a complete and comprehensive response to the Staff’s comments. As such, on April 2, 2013, Richard Mattern, outside counsel to the Company, spoke with Chris Harley and requested an extension until April 22, 2013 for the Company’s response to the Comment Letter. Ms. Harley granted the Company’s request for an extension until April 22, 2013 and requested that we submit a letter via EDGAR to memorialize that extension.
Please feel free to contact me at (601) 389-3302 if you have any questions or need additional information. We appreciate your assistance.
Sincerely,
/s/ Robert T. Smith
Robert T. Smith
Treasurer and CFO