SEC Comment Letter for ORRSTOWN FINANCIAL SERVICES (ORRF) — Feb 5, 2026
ORRSTOWN FINANCIAL SERVICES INC
Date: Feb. 5, 2026 · CIK: 0000826154 · Accession: 0000000000-26-001258
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File numbers found in text: 333-293049
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> February 5, 2026 Thomas R. Quinn, Jr. Chief Executive Officer Orrstown Financial Services, Inc. 4750 Lindle Road Harrisburg, PA 17111 Re: Orrstown Financial Services, Inc. Registration Statement on Form S-3 Filed January 29, 2026 File No. 333-293049 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 Aisha Adegbuyi at 202-551-8754 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Kenneth J. Rollins, Esq. </TEXT> </DOCUMENT>