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SEC Comment Letter for ORRSTOWN FINANCIAL SERVICES INC (ORRF) (CIK 0000826154) (ORRF) — Oct 31, 2019

ORRSTOWN FINANCIAL SERVICES INC (ORRF) (CIK 0000826154)
Date: Oct. 31, 2019 · CIK: 0000826154 · Accession: 0000000000-19-015022

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File numbers found in text: 333-234321

Date
October 31, 2019
Author
Office of Finance
Form
UPLOAD
Company
ORRSTOWN FINANCIAL SERVICES INC (ORRF) (CIK 0000826154)

Letter

October 31, 2019 Thomas R. Quinn Chief Executive Officer Orrstown Financial Services, Inc. 77 East King Street Shippensburg, PA 17257 Re:Orrstown Financial Services, Inc. Registration Statement on Form S-3 Filed October 25, 2019 File No. 333-234321 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 Susan Block at 202-551-3210 with any questions. Sincerely, Division of Corporation Finance Office of Finance

Show Raw Text
October 31, 2019
Thomas R. Quinn
Chief Executive Officer
Orrstown Financial Services, Inc.
77 East King Street
Shippensburg, PA 17257
Re:Orrstown Financial Services, Inc.
Registration Statement on Form S-3
Filed October 25, 2019
File No. 333-234321
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 Susan Block at 202-551-3210 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance