<SEC-DOCUMENT>0001140361-22-041593.txt : 20221216
<SEC-HEADER>0001140361-22-041593.hdr.sgml : 20221216
<ACCEPTANCE-DATETIME>20221115081801
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-22-041593
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20221115

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
<FILENAME>filename1.htm
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    <div style="text-align: center; font-weight: bold;">The York Water Company</div>
    <div style="text-align: center; font-weight: bold;">130 E. Market Street</div>
    <div style="text-align: center; font-weight: bold;">York, PA&#160; 17401</div>
    <div><br>
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    <div style="text-align: right;">November 15, 2022</div>
    <div><br>
    </div>
    <div><u>VIA EDGAR</u></div>
    <div><br>
    </div>
    <div>SECURITIES AND EXCHANGE COMMISSION</div>
    <div>Division of Corporation Finance</div>
    <div>Washington, DC 20549</div>
    <div>Attention:&#160; Arthur Tornabene-Zalas</div>
    <div><br>
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          <td style="width: 36pt; vertical-align: top;">Re:</td>
          <td style="width: auto; vertical-align: top;">
            <div>The York Water Company<br>
              Registration Statement on Form S-3<br>
              (File No. 333-268204)</div>
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    <div>Dear Mr. Tornabene-Zalas:</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">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 12:00 p.m., Eastern Time, on November 17, 2022, or as soon thereafter as practicable.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">The Company hereby acknowledges that:</div>
    <div style="text-indent: 36pt;"> <br>
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          <td style="width: 36pt; vertical-align: top;">(a)</td>
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            <div>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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          <td style="width: 36pt; vertical-align: top;">(b)</td>
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            <div>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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          <td style="width: 36pt; vertical-align: top;">(c)</td>
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            <div>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;">Please call Pat Gentile of Reed Smith LLP at (412) 496-6858 with any questions.</div>
    <div><br>
    </div>
    <div>Very truly yours,</div>
    <div><br>
    </div>
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            <div>By:</div>
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            <div>/s/ Matthew E. Poff</div>
          </td>
          <td style="width: 70%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
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          <td colspan="2" style="vertical-align: top;">
            <div>Name: Matthew E. Poff</div>
          </td>
          <td style="width: 70%; vertical-align: top;">&#160;</td>
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            <div>Title: Chief Financial Officer</div>
          </td>
          <td style="width: 70%; vertical-align: top;">&#160;</td>
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