SEC Comment Letter for ORRSTOWN FINANCIAL SERVICES INC (ORRF) (CIK 0000826154) (ORRF) — Dec 10, 2012
ORRSTOWN FINANCIAL SERVICES INC (ORRF) (CIK 0000826154)
Date: Dec. 10, 2012 · CIK: 0000826154 · Accession: 0000000000-12-066456
AI Filing Summary & Sentiment
Reasoning
Letter
December 10, 2012 Via E -mail Mr. Thomas R, Quinn, Jr. President and Chief Executive Officer Orrstown Financial Services, Inc. 77 East King Street, P. O. Box 250 Shippensburg, Pennsylvania 17257
Re: Orrstown Financial Services, Inc. Form 10 -K for the Fiscal Year Ended December 31, 2011 Filed March 23, 2012 File No. 001 -34292
Dear Mr. Quinn :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person u nder the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Sharon Blume
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December 10, 2012 Via E -mail Mr. Thomas R, Quinn, Jr. President and Chief Executive Officer Orrstown Financial Services, Inc. 77 East King Street, P. O. Box 250 Shippensburg, Pennsylvania 17257 Re: Orrstown Financial Services, Inc. Form 10 -K for the Fiscal Year Ended December 31, 2011 Filed March 23, 2012 File No. 001 -34292 Dear Mr. Quinn : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person u nder the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Sharon Blume Sharon Blume Assistant Chief Accountant