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SEC Company Response from YORK WATER (YORW) — Oct 8, 2021

YORK WATER CO
Date: Oct. 8, 2021 · CIK: 0000108985 · Accession: 0001140361-21-034187

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-259809

Date
October 8, 2021
Author
By: /s/ Matthew E. Poff
Form
CORRESP
Company
YORK WATER CO

Letter

VIA EDGAR Division of Corporation Finance SECURITIES AND EXCHANGE COMMISSION Attention: Arthur Tornabene-Zalas Re: The York Water Company Registration Statement on Form S-3 (File No. 333-259809)

Dear Mr. Tornabene-Zalas:

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 3:00 p.m., Eastern Time, on October 13, 2021, 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

    October 8, 2021

    VIA EDGAR

    Division of Corporation Finance

    SECURITIES AND EXCHANGE COMMISSION

    100 F Street, N.E.

    Washington, DC 20549

    Attention:  Arthur Tornabene-Zalas

              Re:

              The York Water Company

    Registration Statement on Form S-3

    (File No. 333-259809)

    Dear Mr. Tornabene-Zalas:

    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 3:00 p.m., Eastern Time, on October 13, 2021, 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