SEC Comment Letter for ORRSTOWN FINANCIAL SERVICES INC (ORRF) (CIK 0000826154) (ORRF) — Feb 11, 2015
ORRSTOWN FINANCIAL SERVICES INC (ORRF) (CIK 0000826154)
Date: Feb. 11, 2015 · CIK: 0000826154 · Accession: 0000000000-15-008843
AI Filing Summary & Sentiment
Reasoning
Letter
February 11, 2015 Via Email David P. Boyle Chief Financial 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 Fis cal Year Ended December 31, 201 3 Filed March 14 , 2014 File No. 00 1-34292
Dear Mr. Boyle :
We have completed our review of your filings. 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 s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securiti es 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 s include the information the Securities Exchange Act of 1934 and all applicable rules require .
Sincerely,
/s/ Gus Rodriguez
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February 11, 2015 Via Email David P. Boyle Chief Financial 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 Fis cal Year Ended December 31, 201 3 Filed March 14 , 2014 File No. 00 1-34292 Dear Mr. Boyle : We have completed our review of your filings. 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 s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securiti es 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 s include the information the Securities Exchange Act of 1934 and all applicable rules require . Sincerely, /s/ Gus Rodriguez Gus Rodriguez Accounting Branch Chief