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SEC Comment Letter for YORK WATER CO (YORW) (CIK 0000108985) (YORW) — Dec 4, 2024

YORK WATER CO (YORW) (CIK 0000108985)
Date: Dec. 4, 2024 · CIK: 0000108985 · Accession: 0000000000-24-013359

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File numbers found in text: 333-283488

Date
December 4, 2024
Author
Matthew E. Poff
Form
UPLOAD
Company
YORK WATER CO (YORW) (CIK 0000108985)

Letter

December 4, 2024 Matthew E. Poff Chief Financial Officer and Treasurer The York Water Company 130 East Market Street York, PA 17401 Re:The York Water Company Registration Statement on Form S-3 Filed November 26, 2024 File No. 333-283488 Dear Matthew E. Poff: 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 Anuja Majmudar at 202-551-3844 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc:Jeffrey G. Aromatorio

Show Raw Text
December 4, 2024
Matthew E. Poff
Chief Financial Officer and Treasurer
The York Water Company
130 East Market Street
York, PA 17401
Re:The York Water Company
Registration Statement on Form S-3
Filed November 26, 2024
File No. 333-283488
Dear Matthew E. Poff:
            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 Anuja Majmudar at 202-551-3844 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:Jeffrey G. Aromatorio