SEC Comment Letter for ORRSTOWN FINANCIAL SERVICES INC (ORRF) (CIK 0000826154) (ORRF) — Jun 18, 2009

ORRSTOWN FINANCIAL SERVICES INC (ORRF) (CIK 0000826154)
Date: June 18, 2009 · CIK: 0000826154 · Accession: 0000000000-09-032289

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File numbers found in text: 001-34292

Date

June 18, 2009

Author

Eric Envall

Form

UPLOAD

Company

ORRSTOWN FINANCIAL SERVICES INC (ORRF) (CIK 0000826154)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 4720 June 18, 2009 By U.S. Mail and facsimile (717) 532-4143 Bradley S. Everly Senior Vice President and Chief Financial Officer Orrstown Financial Services, Inc. 77 East King Street Shippensburg, Pennsylvania 17257

Re: Orrstown Financial Services, Inc. Form 10-K for December 31, 2008 Definitive Proxy Statement filed March 26, 2009 File Number 001-34292

Dear Mr. Everly: We have completed our review of your Annual Report on Form 10-K and related filings and have no further comments at this time. Sincerely, Eric Envall Staff Attorney

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

Mail Stop 4720
June 18, 2009
 By U.S. Mail and facsimile (717) 532-4143

Bradley S. Everly Senior Vice President and Chief Financial Officer Orrstown Financial Services, Inc. 77 East King Street Shippensburg, Pennsylvania 17257

Re: Orrstown Financial Services, Inc.
        Form 10-K for December 31, 2008  Definitive Proxy Statement filed March 26, 2009         File Number 001-34292

Dear Mr. Everly:
  We have completed our review of your  Annual Report on Form 10-K and related
filings and have no further comments at this time.
Sincerely,   Eric Envall Staff Attorney

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