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SEC Company Response from YORK WATER (YORW) — Dec 2, 2025

YORK WATER CO
Date: Dec. 2, 2025 · CIK: 0000108985 · Accession: 0001140361-25-043896

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File numbers found in text: 333-291421

Date
December 2, 2025
Author
By
Form
CORRESP
Company
YORK WATER CO

Letter

VIA EDGAR Division of Corporation Finance SECURITIES AND EXCHANGE COMMISSION 100 F Street, N.E. Washington, DC 20549 Attention: Michael Purcell The York Water Company Registration Statement on Form S-3 (File No. 333-291421)

Re:

Dear Mr. Purcell:

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 4, 2025, 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:

Show Raw Text
CORRESP
 1
 filename1.htm

 The York Water Company
 130 East Market Street
 York, Pennsylvania 17401

 December 2, 2025

 VIA EDGAR

 Division of Corporation Finance
 SECURITIES AND EXCHANGE COMMISSION
 100 F Street, N.E.
 Washington, DC 20549
 Attention: Michael Purcell

 Re:

 The York Water Company
 Registration Statement on Form S-3
 (File No. 333-291421)

 Dear Mr. Purcell:

 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 4, 2025, 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