SEC Comment Letter for YORK WATER CO (YORW) (CIK 0000108985) (YORW) — Nov 14, 2019
YORK WATER CO (YORW) (CIK 0000108985)
Date: Nov. 14, 2019 · CIK: 0000108985 · Accession: 0000000000-19-015467
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Reasoning
File numbers found in text: 333-234587
Letter
November 13, 2019 Jeffrey Hines President and Chief Executive Officer The York Water Company 130 East Market Street York, Pennsylvania 17401 Re:The York Water Company Registration Statement on Form S-3 Filed November 8, 2019 File No. 333-234587 Dear Mr. Hines: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Laura Nicholson, Special Counsel, at (202) 551-3584 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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November 13, 2019
Jeffrey Hines
President and Chief Executive Officer
The York Water Company
130 East Market Street
York, Pennsylvania 17401
Re:The York Water Company
Registration Statement on Form S-3
Filed November 8, 2019
File No. 333-234587
Dear Mr. Hines:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Laura Nicholson, Special Counsel, at (202) 551-3584 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation