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SEC Comment Letter for ORRSTOWN FINANCIAL SERVICES INC (ORRF) (CIK 0000826154) (ORRF) — Feb 11, 2019

ORRSTOWN FINANCIAL SERVICES INC (ORRF) (CIK 0000826154)
Date: Feb. 11, 2019 · CIK: 0000826154 · Accession: 0000000000-19-001875

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File numbers found in text: 333-229581

Date
February 11, 2019
Author
Thomas R. Quinn, Jr.
Form
UPLOAD
Company
ORRSTOWN FINANCIAL SERVICES INC (ORRF) (CIK 0000826154)

Letter

February 11, 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 February 8, 2019 File No. 333-229581 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

Show Raw Text
February 11, 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 February 8, 2019
File No. 333-229581
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