SEC Comment Letter 0000000000-22-012205 to ORRSTOWN FINANCIAL SERVICES INC (ORRF) (CIK 0000826154) (ORRF)
ORRSTOWN FINANCIAL SERVICES INC (ORRF) (CIK 0000826154)
Date: Nov. 9, 2022 · CIK: 0000826154 · Accession: 0000000000-22-012205
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File numbers found in text: 333-268171
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United States securities and exchange commission logo
November 9, 2022
Matthew Dyckman
Executive Vice President, General Counsel
Orrstown Financial Services, Inc.
77 East King Street, PO Box 250
Shippensburg, PA 17257
Re:Orrstown Financial Services, Inc.
Registration Statement on Form S-3
Filed November 4, 2022
File No. 333-268171
Dear Matthew Dyckman:
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 John Stickel at 202-551-3324 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance