SEC Comment Letter 0000000000-24-003564 to ORRSTOWN FINANCIAL SERVICES INC (ORRF) (CIK 0000826154) (ORRF)
ORRSTOWN FINANCIAL SERVICES INC (ORRF) (CIK 0000826154)
Date: April 3, 2024 · CIK: 0000826154 · Accession: 0000000000-24-003564
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File numbers found in text: 333-278364
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United States securities and exchange commission logo
April 3, 2024
Thomas R. Quinn, Jr.
President and CEO
Orrstown Financial Services, Inc.
77 East King Street
Shippensburg, PA 17257
Re:Orrstown Financial Services, Inc.
Registration Statement on Form S-4
Filed March 29, 2024
File No. 333-278364
Dear Thomas R. Quinn, Jr.:
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 Robert Arzonetti at 202-551-8819 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Samantha M. Kirby