SEC Comment Letter for ORRSTOWN FINANCIAL SERVICES INC (ORRF) (CIK 0000826154) (ORRF) — Jul 14, 2011

ORRSTOWN FINANCIAL SERVICES INC (ORRF) (CIK 0000826154)
Date: July 14, 2011 · CIK: 0000826154 · Accession: 0000000000-11-042772

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

July 14, 2011

Author

/s/ John P. Nolan

Form

UPLOAD

Company

ORRSTOWN FINANCIAL SERVICES INC (ORRF) (CIK 0000826154)

Letter

July 14, 2011 Via email Thomas R. Quinn, Jr. President and Chief Executive Officer Orrstown Financial Services, Inc. 77 East King Street, P.O Box 250 Shippensburg, PA 17257 Re: Orrstown Financial Services, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 11, 2011 File No. 1-34292

Dear Mr. Quinn: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,

/s/ John P. Nolan John P. Nolan Sr. Asst. Chief Accountant

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July 14, 2011
 Via email

Thomas R. Quinn, Jr.  President and Chief Executive Officer  Orrstown Financial Services, Inc.
77 East King Street, P.O Box 250 Shippensburg, PA  17257
Re: Orrstown Financial Services, Inc.
  Form 10-K for the Fiscal Year Ended December 31, 2010
 Filed March 11, 2011
File No.  1-34292

Dear Mr. Quinn:
We have completed our review of your f ilings.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or the filings and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules require.
  Sincerely,

 /s/ John P. Nolan
 John P. Nolan
        Sr. Asst. Chief Accountant

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