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
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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