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SEC Company Response from YORK WATER CO (YORW) (CIK 0000108985) (YORW) — Nov 14, 2019

YORK WATER CO (YORW) (CIK 0000108985)
Date: Nov. 14, 2019 · CIK: 0000108985 · Accession: 0001140361-19-020506

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File numbers found in text: 333-234587

Date
November 14, 2019
Author
By: /s/ Matthew E. Poff
Form
CORRESP
Company
YORK WATER CO (YORW) (CIK 0000108985)

Letter

VIA EDGAR Division of Corporation Finance SECURITIES AND EXCHANGE COMMISSION Attention: Laura Nicholson, Special Counsel Re: The York Water Company Registration Statement on Form S-3 (File No. 333-234587)

Dear Ms. Nicholson:

In accordance with Rule 461 under the Securities Act of 1933, as amended, The York Water Company (the “Company”) hereby requests that the effective date for the above-referenced Registration Statement (the “Registration Statement”) be accelerated so that it will be declared effective by the Securities and Exchange Commission (the “Commission”) by 5:00 p.m., Eastern Time, on November 18, 2019, or as soon thereafter as practicable.

The Company hereby acknowledges that:

(a)

should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

(b)

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

(c)

the Company may not assert staff comments and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please call Pat Gentile of Reed Smith LLP at (412) 288-4112 with any questions.

Very truly yours,
By: /s/ Matthew E. Poff

Show Raw Text
CORRESP
1
filename1.htm

      The York Water Company

      130 East Market Street

      York, Pennsylvania 17401

    November 14, 2019

    VIA EDGAR

    Division of Corporation Finance

    SECURITIES AND EXCHANGE COMMISSION

    100 F Street, N.E.

    Washington, DC 20549

    Attention:  Laura Nicholson, Special Counsel

            Re:

            The York Water Company

            Registration Statement on Form S-3

            (File No. 333-234587)

    Dear Ms. Nicholson:

    In accordance with Rule 461 under the Securities Act of 1933, as amended, The York Water Company (the “Company”) hereby requests that the effective date for the above-referenced
      Registration Statement (the “Registration Statement”) be accelerated so that it will be declared effective by the Securities and Exchange Commission (the “Commission”)
      by 5:00 p.m., Eastern Time, on November 18, 2019, or as soon thereafter as practicable.

    The Company hereby acknowledges that:

            (a)

            should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the
              Commission from taking any action with respect to the Registration Statement;

            (b)

            the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure
              in the Registration Statement; and

            (c)

            the Company may not assert staff comments and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

    Please call Pat Gentile of Reed Smith LLP at (412) 288-4112 with any questions.

    Very truly yours,

    By: /s/ Matthew E. Poff

    Name:  Matthew E. Poff

    Title:  Chief Financial Officer