<SEC-DOCUMENT>0001140361-24-048487.txt : 20250108
<SEC-HEADER>0001140361-24-048487.hdr.sgml : 20250108
<ACCEPTANCE-DATETIME>20241205163251
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-24-048487
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241205

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			YORK WATER CO
		CENTRAL INDEX KEY:			0000108985
		STANDARD INDUSTRIAL CLASSIFICATION:	WATER SUPPLY [4941]
		ORGANIZATION NAME:           	01 Energy & Transportation
		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 East Market Street</div>
    <div style="text-align: center; font-weight: bold;">York, Pennsylvania 17401</div>
    <div><br>
    </div>
    <div style="text-align: right;">December 5, 2024</div>
    <div><br>
    </div>
    <div><u>VIA EDGAR</u></div>
    <div><br>
    </div>
    <div>Division of Corporation Finance</div>
    <div>SECURITIES AND EXCHANGE COMMISSION</div>
    <div>100 F Street, N.E.</div>
    <div>Washington, DC 20549</div>
    <div>Attention:&#160; Anuja Majmudar</div>
    <div><br>
    </div>
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          <td style="width: 7.69%; vertical-align: top;">&#160;</td>
          <td style="width: 7.69%; vertical-align: top;">
            <div>Re:</div>
          </td>
          <td style="width: 84.62%; vertical-align: top;">
            <div>The York Water Company</div>
            <div>
              <div style="text-indent: 0px;">Registration Statement on Form S-3</div>
              <div style="text-indent: 0px;">(File No. 333-283488)</div>
            </div>
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    <br>
    <div>Dear Ms. Majmudar:</div>
    <div><br>
    </div>
    <div style="text-align: justify; 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 on Form S-3 (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 5:00&#160;p.m., Eastern Time, on December 9, 2024, or as soon thereafter as practicable.</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">The Company hereby authorizes Jeffrey G. Aromatorio, Esq. of Reed Smith LLP, attorney for the Company, to orally modify or withdraw this
      request for acceleration.</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">Please contact Mr. Aromatorio of Reed Smith LLP at (412)
        288-3364 or jaromatorio@reedsmith.com with any questions,<font style="font-size: 12pt;">&#160;</font>and please notify when
        this request for acceleration has been granted.</div>
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              <div>&#160;</div>
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            <td colspan="2">Very truly yours,</td>
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            <td style="width: 50.00%;">
              <div>&#160;</div>
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            <td colspan="2">
              <div>&#160;</div>
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            <td rowspan="1" style="width: 50%; padding-bottom: 2px;">&#160;</td>
            <td rowspan="1" style="width: 5%; padding-bottom: 2px;">By:<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab"> <br>
              </font></td>
            <td rowspan="1" style="width: 45%; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="margin: 0px 0px 0px 0px; text-align: left;"><font style="font-style: italic;">/s/ Matthew
                    E. Poff</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 12pt" class="TRGRRTFtoHTMLTab"><br>
                  </font></div>
            </td>
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            <td style="width: 50.00%;">
              <div>&#160;</div>
            </td>
            <td style="width: 5%;">Name:</td>
            <td style="width: 45%;">Matthew E. Poff</td>
          </tr>
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            <td rowspan="1" style="width: 50.00%;">&#160;</td>
            <td rowspan="1" style="width: 5%;">Title:</td>
            <td rowspan="1" style="width: 45%;">Chief Financial Officer</td>
          </tr>

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    <div>cc: Jeffrey G. Aromatorio, Esq., Reed Smith LLP</div>
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