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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

Date
February 9, 2026
Author
Matthew Dyckman
Form
CORRESP
Company
ORRSTOWN FINANCIAL SERVICES INC

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporate Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Aisha Adegbuyi Request for Acceleration of Effectiveness Orrstown Financial Services, Inc. Registration Statement on Form S-3 (File No. 333-293049)

Re:

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.

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CORRESP
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 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