Correspondence 0001140361-22-041593 from YORK WATER CO (YORW) (CIK 0000108985) (YORW)
YORK WATER CO (YORW) (CIK 0000108985)
Date: Nov. 15, 2022 · CIK: 0000108985 · Accession: 0001140361-22-041593
AI Filing Summary & Sentiment
File numbers found in text: 333-268204
Letter
VIA EDGAR SECURITIES AND EXCHANGE COMMISSION Division of Corporation Finance Attention: Arthur Tornabene-Zalas Re: The York Water Company Registration Statement on Form S-3 (File No. 333-268204)
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 12:00 p.m., Eastern Time, on November 17, 2022, 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) 496-6858 with any questions.
Very truly yours,
By:
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The York Water Company
130 E. Market Street
York, PA 17401
November 15, 2022
VIA EDGAR
SECURITIES AND EXCHANGE COMMISSION
Division of Corporation Finance
Washington, DC 20549
Attention: Arthur Tornabene-Zalas
Re:
The York Water Company
Registration Statement on Form S-3
(File No. 333-268204)
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 12:00 p.m., Eastern Time, on November 17, 2022, 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) 496-6858 with any questions.
Very truly yours,
By:
/s/ Matthew E. Poff
Name: Matthew E. Poff
Title: Chief Financial Officer