SEC Comment Letter 0000000000-22-012354 to YORK WATER CO (YORW) (CIK 0000108985) (YORW)
YORK WATER CO (YORW) (CIK 0000108985)
Date: Nov. 14, 2022 · CIK: 0000108985 · Accession: 0000000000-22-012354
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File numbers found in text: 333-268204
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United States securities and exchange commission logo
November 14, 2022
Joseph T. Hand
President and Chief Executive Officer
The York Water Company
130 East Market Street
York, PA 17401
Re:The York Water Company
Registration Statement on Form S-3
Filed November 7, 2022
File No. 333-268204
Dear Joseph T. Hand:
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 Arthur Tornabene-Zalas at (202) 551-3162 or Kevin Dougherty, Staff
Attorney, at (202) 551-3271 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Pasquale Gentile, Esq.