<SEC-DOCUMENT>0001140361-24-020678.txt : 20240521
<SEC-HEADER>0001140361-24-020678.hdr.sgml : 20240521
<ACCEPTANCE-DATETIME>20240419074351
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-24-020678
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240419

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ORRSTOWN FINANCIAL SERVICES INC
		CENTRAL INDEX KEY:			0000826154
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		ORGANIZATION NAME:           	02 Finance
		IRS NUMBER:				232530374
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		77 E KING STREET
		STREET 2:		P O BOX 250
		CITY:			SHIPPENSBURG
		STATE:			PA
		ZIP:			17257
		BUSINESS PHONE:		7175326114

	MAIL ADDRESS:	
		STREET 1:		77 EAST KING STREET
		CITY:			SHIPPENSBURG
		STATE:			PA
		ZIP:			17257
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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    <div style="font-weight: bold;"><u>VIA EDGAR</u></div>
    <div><br>
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    <div>April 19, 2024</div>
    <div><br>
    </div>
    <div>United States Securities and Exchange Commission</div>
    <div>Division of Corporation Finance</div>
    <div>Mail Stop 456 </div>
    <div>100 F Street, N.E.</div>
    <div>Washington, D.C. 20549</div>
    <div>Attention: Robert Arzonetti</div>
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            <div style="font-weight: bold;">Re:</div>
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            <div style="font-weight: bold;">Orrstown Financial Services, Inc.</div>
          </td>
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          <td style="width: 4%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="vertical-align: top;">
            <div style="font-weight: bold;">Acceleration Request for Registration Statement on Form S-4</div>
          </td>
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          <td style="width: 4%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="vertical-align: top;">
            <div style="font-weight: bold;">File No. 333-278364</div>
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          <td style="width: 4%; vertical-align: top;">&#160;</td>
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            <div style="font-weight: bold;">Acceleration Request</div>
          </td>
        </tr>
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          <td style="width: 4%; vertical-align: top;">&#160;</td>
          <td style="width: 15%; vertical-align: top;">
            <div style="font-weight: bold;">Requested Date:</div>
          </td>
          <td style="width: 81%; vertical-align: top;">
            <div style="font-weight: bold;">April 23, 2024</div>
          </td>
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          <td style="width: 4%; vertical-align: top;">&#160;</td>
          <td style="width: 15%; vertical-align: top;">
            <div style="font-weight: bold;">Requested Time:</div>
          </td>
          <td style="width: 81%; vertical-align: top;">
            <div style="font-weight: bold;">4:15 p.m., Eastern Time</div>
          </td>
        </tr>

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    <div>Dear Mr. Arzonetti:</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">Pursuant to Rule 461 under the Securities Act of 1933, as amended (the &#8220;<font style="font-weight: bold;">Act</font>&#8221;), Orrstown Financial Services, Inc. (the &#8220;<font style="font-weight: bold;">Company</font>&#8221;) hereby
      requests that the effective date of the above-referenced registration statement (the &#8220;<font style="font-weight: bold;">Registration Statement</font>&#8221;) be accelerated to April 23, 2024, at 4:15 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.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Samantha M. Kirby at (617) 570-8794.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">If you have any questions regarding this request, please contact Samantha M. Kirby of Goodwin Procter LLP at (617) 570-8794.</div>
    <div><br>
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            <div>Sincerely,</div>
          </td>
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          <td style="width: 60%; vertical-align: top;">&#160;</td>
          <td style="width: 40%; vertical-align: top;">
            <div style="font-weight: bold;">ORRSTOWN FINANCIAL SERVICES, INC.</div>
          </td>
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          <td style="width: 60%; vertical-align: top;">&#160;</td>
          <td style="width: 40%; vertical-align: top;">&#160;</td>
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            <div>/s/ Thomas R. Quinn, Jr.</div>
          </td>
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          <td style="width: 60%; vertical-align: top;">&#160;</td>
          <td style="width: 40%; vertical-align: top;">
            <div>Thomas R. Quinn, Jr.</div>
          </td>
        </tr>
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          <td style="width: 60%; vertical-align: top;">&#160;</td>
          <td style="width: 40%; vertical-align: top;">
            <div>President and Chief Executive Officer</div>
          </td>
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          <td style="width: 60%; vertical-align: top;">&#160;</td>
          <td style="width: 40%; vertical-align: top;">
            <div style="font-style: italic;">Orrstown Financial Services, Inc.</div>
          </td>
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            <div>cc:</div>
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          <td style="width: 96%; vertical-align: top;">
            <div>Matthew Dyckman, Esq., <font style="font-style: italic;">Orrstown Financial Services, Inc.</font></div>
          </td>
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          <td style="width: 4%; vertical-align: top;">&#160;</td>
          <td style="width: 96%; vertical-align: top;">
            <div>Samantha M. Kirby, Esq., <font style="font-style: italic;">Goodwin Procter LLP</font></div>
          </td>
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