SEC Comment Letter for YORK WATER CO (YORW) (CIK 0000108985) (YORW) — Sep 17, 2009

YORK WATER CO (YORW) (CIK 0000108985)
Date: Sept. 17, 2009 · CIK: 0000108985 · Accession: 0000000000-09-051802

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File numbers found in text: 001-34245

Date

September 17, 2009

Author

Assistant Director

Form

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Company

YORK WATER CO (YORW) (CIK 0000108985)

Letter

Mail Stop 3561 September 17, 2009 Jeffrey R. Hines President and Chief Executive Officer The York Water Company 130 East Market St. York, Pennsylvania 17401 Re: The York Water Company Form 10-K for Fiscal Year Ended December 31, 2008 Filed March 11, 2009 File No. 001-34245

Dear Mr. Hines:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
H. Christopher Owings
Assistant Director

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Mail Stop 3561
         September 17, 2009   Jeffrey R. Hines President and Chief Executive Officer  The York Water Company  130 East Market St. York, Pennsylvania 17401
 Re:  The York Water Company
Form 10-K for Fiscal Year Ended December 31, 2008
  Filed March 11, 2009
  File No. 001-34245

Dear Mr. Hines:

We have completed our review of your Form 10-K and related filings and have no
further comments at this time.

Sincerely,
    H. Christopher Owings
Assistant Director

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