SEC Company Response from ORRSTOWN FINANCIAL SERVICES (ORRF) — Feb 9, 2026
ORRSTOWN FINANCIAL SERVICES INC
Date: Feb. 9, 2026 · CIK: 0000826154 · Accession: 0001140361-26-004339
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File numbers found in text: 333-293049
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CORRESP 1 filename1.htm ORRSTOWN FINANCIAL SERVICES, INC. 4750 Lindle Road Harrisburg, Pennsylvania 17111 February 9, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporate Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Aisha Adegbuyi Re: Request for Acceleration of Effectiveness Orrstown Financial Services, Inc. Registration Statement on Form S-3 (File No. 333-293049) Dear Ms. Adegbuyi: Pursuant to Rule 461 of the General Rules and Regulations of the Securities Act of 1933, as amended, Orrstown Financial Services, Inc. hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement on Form S-3 and declare the Registration Statement effective as of 4:00 p.m., Eastern Standard Time, on February 12, 2026, or as soon thereafter as possible. We request that we be notified of such effectiveness by a telephone call to Kenneth J. Rollins of Pillar+Aught at (717) 308-9633. Very truly yours, ORRSTOWN FINANCIAL SERVICES, INC. By: /s/ Matthew Dyckman Matthew Dyckman Executive Vice President and General Counsel