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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

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-283488

Date
December 5, 2024
Author
By
Form
CORRESP
Company
YORK WATER CO (YORW) (CIK 0000108985)

Letter

VIA EDGAR Division of Corporation Finance SECURITIES AND EXCHANGE COMMISSION 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:

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CORRESP
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filename1.htm

    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