SEC Company Response from ORRSTOWN FINANCIAL SERVICES INC (ORRF) (CIK 0000826154) (ORRF) — Feb 22, 2019
ORRSTOWN FINANCIAL SERVICES INC (ORRF) (CIK 0000826154)
Date: Feb. 22, 2019 · CIK: 0000826154 · Accession: 0001193125-19-048336
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File numbers found in text: 333-229581
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CORRESP 1 filename1.htm CORRESP VIA EDGAR February 22, 2019 United States Securities and Exchange Commission Division of Corporation Finance Mail Stop 4561 100 F Street, N.E. Washington, D.C. 20549 Attention: David Gessert, Staff Attorney Re: Orrstown Financial Services, Inc. Acceleration Request for Registration Statement on Form S-4 File No. 333-229581 Acceleration Request Requested Date: February 26, 2019 Requested Time: 4:00 p.m., Eastern Time Dear Mr. Gessert: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Orrstown Financial Services, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to February 26, 2019, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Matthew Dyckman at (202) 346-4113. If you have any questions regarding this request, please contact Matthew Dyckman of Goodwin Procter LLP at (202) 346-4113. Sincerely, ORRSTOWN FINANCIAL SERVICES, INC. /s/ David P. Boyle David P. Boyle Executive Vice President and Chief Financial Officer cc: Matthew Dyckman, Esq., Goodwin Procter LLP