SEC Comment Letter for ORRSTOWN FINANCIAL SERVICES INC (ORRF) (CIK 0000826154) (ORRF) — Jan 30, 2019
ORRSTOWN FINANCIAL SERVICES INC (ORRF) (CIK 0000826154)
Date: Jan. 30, 2019 · CIK: 0000826154 · Accession: 0000000000-19-000317
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File numbers found in text: 333-229178
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January 29, 2019
Thomas R. Quinn, Jr.
President and Chief Executive Officer
Orrstown Financial Services, Inc.
77 East King Street
Shippensburg, PA 17257
Re:Orrstown Financial Services, Inc.
Registration Statement on Form S-4
Filed January 9, 2019
File No. 333-229178
Dear Mr. Quinn:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact David Gessert at 202-551-2326 with any questions.
Sincerely,
Division of Corporation Finance
Office of Financial Services