Correspondence 0001140361-24-048487 from YORK WATER CO (YORW) (CIK 0000108985) (YORW)
YORK WATER CO (YORW) (CIK 0000108985)
Date: Dec. 5, 2024 · CIK: 0000108985 · Accession: 0001140361-24-048487
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File numbers found in text: 333-283488
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CORRESP
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The York Water Company
130 East Market Street
York, Pennsylvania 17401
December 5, 2024
VIA EDGAR
Division of Corporation Finance
SECURITIES AND EXCHANGE COMMISSION
100 F Street, N.E.
Washington, DC 20549
Attention: Anuja Majmudar
Re:
The York Water Company
Registration Statement on Form S-3
(File No. 333-283488)
Dear Ms. Majmudar:
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 on Form S-3 (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 December 9, 2024, or as soon thereafter as practicable.
The Company hereby authorizes Jeffrey G. Aromatorio, Esq. of Reed Smith LLP, attorney for the Company, to orally modify or withdraw this
request for acceleration.
Please contact Mr. Aromatorio of Reed Smith LLP at (412)
288-3364 or jaromatorio@reedsmith.com with any questions, and please notify when
this request for acceleration has been granted.
Very truly yours,
By:
/s/ Matthew
E. Poff
Name:
Matthew E. Poff
Title:
Chief Financial Officer
cc: Jeffrey G. Aromatorio, Esq., Reed Smith LLP