<SEC-DOCUMENT>0001140361-21-034187.txt : 20211110
<SEC-HEADER>0001140361-21-034187.hdr.sgml : 20211110
<ACCEPTANCE-DATETIME>20211008150113
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-21-034187
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20211008

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			YORK WATER CO
		CENTRAL INDEX KEY:			0000108985
		STANDARD INDUSTRIAL CLASSIFICATION:	WATER SUPPLY [4941]
		IRS NUMBER:				231242500
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		130 E MARKET ST
		CITY:			YORK
		STATE:			PA
		ZIP:			17401-1219
		BUSINESS PHONE:		7178453601

	MAIL ADDRESS:	
		STREET 1:		130 EAST MARKET STREET
		CITY:			YORK
		STATE:			PA
		ZIP:			17401-1219
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">The York Water Company</div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">130 East Market Street</div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">York, Pennsylvania 17401</div>
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    <div style="text-align: right; font-family: 'Times New Roman',Times,serif;">October 8, 2021</div>
    <div style="font-family: 'Times New Roman',Times,serif;"><u> <br>
      </u></div>
    <div style="font-family: 'Times New Roman',Times,serif;"><u>VIA EDGAR</u></div>
    <div style="font-family: 'Times New Roman',Times,serif;"> <br>
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    <div style="font-family: 'Times New Roman',Times,serif;">Division of Corporation Finance</div>
    <div style="font-family: 'Times New Roman',Times,serif;">SECURITIES AND EXCHANGE COMMISSION</div>
    <div style="font-family: 'Times New Roman',Times,serif;">100 F Street, N.E.</div>
    <div style="font-family: 'Times New Roman',Times,serif;">Washington, DC 20549</div>
    <div style="font-family: 'Times New Roman',Times,serif;">Attention:&#160; Arthur Tornabene-Zalas</div>
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              <div style="text-align: left;"><font style="font-family: 'Times New Roman',Times,serif;">Re:</font></div>
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              <div style="text-align: left;"><font style="font-family: 'Times New Roman',Times,serif;">The York Water Company</font></div>
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    <div style="text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">Registration Statement on Form S-3</div>
    <div style="text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">(File No. 333-259809)</div>
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    <div style="font-family: 'Times New Roman',Times,serif;">Dear Mr. Tornabene-Zalas:</div>
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    <div style="text-indent: 36pt; font-family: 'Times New Roman',Times,serif;">In accordance with Rule 461 under the Securities Act of 1933, as amended, The York Water Company (the <font style="font-weight: bold;">&#8220;Company</font>&#8221;) hereby requests that the effective date for the above-referenced Registration Statement (the <font style="font-weight: bold;">&#8220;Registration Statement&#8221;</font>) be accelerated so that it will be declared effective by the Securities and Exchange Commission (the <font style="font-weight: bold;">&#8220;Commission&#8221;</font>)
      by 3:00&#160;p.m., Eastern Time, on October 13, 2021, or as soon thereafter as practicable.</div>
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    <div style="text-indent: 36pt; font-family: 'Times New Roman',Times,serif;">The Company hereby acknowledges that:</div>
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            <div style="font-family: 'Times New Roman',Times,serif;">(a)</div>
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            <div style="font-family: 'Times New Roman',Times,serif;">should the Securities and Exchange Commission (the &#8220;<font style="font-weight: bold;">Commission</font>&#8221;)
              or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;</div>
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            <div style="font-family: 'Times New Roman',Times,serif;">(b)</div>
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            <div style="font-family: 'Times New Roman',Times,serif;">the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the
              Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and</div>
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            <div style="font-family: 'Times New Roman',Times,serif;">(c)</div>
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            <div style="font-family: 'Times New Roman',Times,serif;">the Company may not assert staff comments and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the
              Commission or any person under the federal securities laws of the United States.</div>
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    <div style="text-indent: 36pt; font-family: 'Times New Roman',Times,serif;">Please call Pat Gentile of Reed Smith LLP at (412) 288-4112 with any questions.</div>
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    <div style="font-family: 'Times New Roman',Times,serif;">Very truly yours,</div>
    <div><br>
    </div>
    <div style="font-family: 'Times New Roman',Times,serif;">By: <font style="font-style: italic;"><u>/s/ Matthew E. Poff</u></font></div>
    <div style="font-family: 'Times New Roman',Times,serif;">Name:&#160; Matthew E. Poff</div>
    <div style="font-family: 'Times New Roman',Times,serif;">Title:&#160; Chief Financial Officer</div>
    <div style="font-family: 'Times New Roman',Times,serif;"> <br>
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