SEC Comment Letter for YORK WATER CO (YORW) (CIK 0000108985) (YORW) — Nov 16, 2016
YORK WATER CO (YORW) (CIK 0000108985)
Date: Nov. 16, 2016 · CIK: 0000108985 · Accession: 0000000000-16-101186
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File numbers found in text: 001-34245
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Mail Stop 3 561 November 1 6, 2016 Jeffrey R. Hines President and Chief Executive Officer The York Water Company 130 East Market Street York, Pennsylvania 17401 Re: The York Water Company Annual Report on Form 10-K for Fiscal Year Ended December 31, 2015 Filed March 8, 2016 File No. 001-34245 Dear Mr. Hines : We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the st aff. Sincerely, /s/ Lilyanna Peyser for Mara L. Ransom Assistant Director Office of Consumer Products