SEC Comment Letter 0000000000-24-013359 to YORK WATER CO (YORW) (CIK 0000108985) (YORW)
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
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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