<SEC-DOCUMENT>0001140361-25-017546.txt : 20250506
<SEC-HEADER>0001140361-25-017546.hdr.sgml : 20250506
<ACCEPTANCE-DATETIME>20250506163729
ACCESSION NUMBER:		0001140361-25-017546
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20250506
DATE AS OF CHANGE:		20250506
EFFECTIVENESS DATE:		20250506

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			YORK WATER CO
		CENTRAL INDEX KEY:			0000108985
		STANDARD INDUSTRIAL CLASSIFICATION:	WATER SUPPLY [4941]
		ORGANIZATION NAME:           	01 Energy & Transportation
		EIN:				231242500
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-287003
		FILM NUMBER:		25917886

	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>S-8
<SEQUENCE>1
<FILENAME>ef20047940_s8.htm
<DESCRIPTION>S-8
<TEXT>
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        <div style="text-align: center; color: rgb(0, 0, 0);">As filed with the Securities and Exchange Commission on May 6, 2025</div>
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        <div style="text-align: center; color: rgb(0, 0, 0); font-size: 14pt; font-weight: bold;">UNITED STATES</div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-size: 14pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-size: 12pt; font-weight: bold;">Washington, DC 20549</div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"> <br>
        </div>
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        <div style="text-align: center; color: rgb(0, 0, 0); font-size: 18pt; font-weight: bold;">FORM S-8</div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">REGISTRATION STATEMENT</div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Under</div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">THE SECURITIES ACT OF 1933</div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"> <br>
        </div>
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        <div style="text-align: center; color: rgb(0, 0, 0); font-size: 24pt; font-weight: bold;">THE YORK WATER COMPANY</div>
        <div style="text-align: center; color: #000000;">(Exact name of registrant as specified in its charter)</div>
        <div style="text-align: center; color: #000000;"> <br>
        </div>
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              <div style="text-align: center; margin-left: 15.6pt; font-weight: bold;">PENNSYLVANIA</div>
            </td>
            <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 49%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">23-1242500</div>
            </td>
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            <td style="width: 48.55%; vertical-align: top;">
              <div style="text-align: center;">(State or other jurisdiction of incorporation)</div>
            </td>
            <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 49%; vertical-align: top;">
              <div style="text-align: center;">(I.R.S. Employer Identification No.)</div>
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            <td style="width: 48.55%; vertical-align: top;">
              <div style="text-align: center; margin-left: 15.6pt; font-weight: bold;">130 EAST MARKET STREET</div>
              <div style="text-align: center; margin-left: 15.6pt; font-weight: bold;">YORK, PENNSYLVANIA</div>
            </td>
            <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 49%; vertical-align: top;">
              <div>&#160;</div>
              <div style="text-align: center; font-weight: bold;">17401</div>
            </td>
          </tr>
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            <td style="width: 48.55%; vertical-align: top;">
              <div style="text-align: center; margin-left: 15.6pt;">(Address of principal executive offices)</div>
            </td>
            <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 49%; vertical-align: top;">
              <div style="text-align: center;">(Zip Code)</div>
            </td>
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      <div> <br>
      </div>
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        <div style="text-align: center; color: rgb(0, 0, 0);">
          <hr noshade="noshade" align="center" style="background-color: #000000; border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0px auto; height: 2px; width: 10%; color: #000000;"></div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">The York Water Company 2025 Long-Term Incentive Plan</div>
        <div style="text-align: center; color: #000000;">(Full title of the plan)</div>
        <div style="text-align: center; color: #000000;"> <br>
        </div>
        <div style="text-align: center; color: rgb(0, 0, 0);">
          <hr noshade="noshade" align="center" style="background-color: #000000; border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0px auto; height: 2px; width: 10%; color: #000000;"></div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Joseph T. Hand</div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">President and Chief Executive Officer</div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">The York Water Company</div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">130 East Market Street</div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">York, Pennsylvania 17401</div>
        <div style="text-align: center; color: #000000;">(Name and address of agent for service)</div>
        <div style="text-align: center; color: rgb(0, 0, 0);">717-845-3601</div>
        <div style="text-align: center; color: #000000;">(Telephone number, including area code, of agent for service)</div>
        <div style="text-align: center; color: #000000;"> <br>
        </div>
        <div style="text-align: center; color: rgb(0, 0, 0);">
          <hr noshade="noshade" align="center" style="height: 2px; width: 10%; color: #000000; background-color: #000000; margin-left: auto; margin-right: auto; border: none;"></div>
        <div style="text-align: center; color: rgb(0, 0, 0);">Copy of all communications to:</div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Jeffrey G. Aromatorio</div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Reed Smith LLP</div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Reed Smith Centre</div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">225 Fifth Avenue</div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Pittsburgh, PA&#160; 15222</div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">(412) 288-3364</div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"> <br>
        </div>
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      </div>
      <div>Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer&#8221; and &#8220;smaller
        reporting company&#8221; in Rule 12b-2 of the Exchange Act. (Check one):</div>
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            <td style="width: 49%; vertical-align: top;">
              <div style="color: #000000;">Large accelerated filer &#9744;</div>
            </td>
            <td style="width: 51%; vertical-align: top;">
              <div style="color: #000000;">Accelerated filer &#9744;</div>
            </td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 49%; vertical-align: top;">Non-accelerated filer &#9746;</td>
            <td rowspan="1" style="width: 51%; vertical-align: top;">&#160;Smaller reporting company &#9746;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 49%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 51%; vertical-align: top;">&#160;Emerging growth company &#9744;</td>
          </tr>
          <tr>
            <td colspan="2" style="width: 100%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided
                pursuant to Section 7(a)(2)(B) of the Securities Act. &#9744;</div>
            </td>
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        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">EXPLANATORY NOTE</div>
        <div>&#160;</div>
      </div>
      <div>
        <div style="text-align: justify; color: rgb(0, 0, 0);">This Registration Statement on Form S-8 is filed by The York Water Company, a Pennsylvania corporation (the &#8220;Registrant&#8221;), relating to 150,000 shares of its common stock, no par value (the
          &#8220;Common Stock&#8221;), issuable to eligible employees and non-employee directors of the Registrant under the Registrant&#8217;s 2025 Long-Term Incentive Plan (the &#8220;Plan&#8221;), as amended and restated through January 27, 2025, which Common Stock is in addition to
          the 100,000 shares of Common Stock registered on the Registrant&#8217;s Form S-8 filed on May 11, 2016 (File No. 333-211287) (the &#8220;Prior Registration Statement&#8221;).</div>
        <div>&#160;</div>
        <div style="text-align: justify; color: rgb(0, 0, 0);">This Registration Statement relates to securities of the same class as that to which the Prior Registration Statement relates, and is submitted in accordance with General Instruction E to Form
          S-8 regarding Registration of Additional Securities. Pursuant to General Instruction E of Form S-8, the contents of the Prior Registration Statements are incorporated herein by reference and made part of this Registration Statement, except as
          amended hereby.</div>
      </div>
      <div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"> <br>
        </div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">PART I</div>
        <div>&#160;</div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</div>
        <div>&#160;</div>
      </div>
      <div>
        <div style="text-align: justify; color: rgb(0, 0, 0);">The document(s) containing the information specified in Part I of Form S-8 will be sent or given to participants as specified by Securities Act Rule 428(b)(1).</div>
        <div>&#160;</div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">PART II</div>
      </div>
      <div>
        <div>&#160;</div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>
        <div>&#160;</div>
      </div>
      <div>
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              <td style="width: 36pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 3.</td>
              <td style="width: auto; vertical-align: top;">
                <div style="color: rgb(0, 0, 0); font-weight: bold;">Incorporation of Documents by Reference.</div>
              </td>
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        <div>&#160;</div>
      </div>
      <div>
        <div style="text-align: justify; text-indent: 36pt; color: rgb(0, 0, 0);">The following documents filed by The York Water Company (the &#8220;Registrant&#8221;) with the Securities and Exchange Commission (the &#8220;Commission&#8221;) pursuant to the Securities Exchange
          Act of 1934 (the &#8220;Exchange Act&#8221;) are incorporated by reference in this Registration Statement:</div>
        <div>&#160;</div>
      </div>
      <div>
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              <td style="width: 72pt;"><br>
              </td>
              <td style="width: 36pt; vertical-align: top; color: rgb(0, 0, 0);">(a)</td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div style="color: rgb(0, 0, 0);">The Registrant&#8217;s Annual Report on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/108985/000010898525000015/form10k.htm">Form 10-K</a> for the fiscal year ended December 31, 2024 filed with the
                  Commission on March 4, 2025;</div>
              </td>
            </tr>

        </table>
        <div>&#160;</div>
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              <td style="width: 72pt;"><br>
              </td>
              <td style="width: 36pt; vertical-align: top; color: rgb(0, 0, 0);">(b)</td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div style="color: rgb(0, 0, 0);">The Registrant&#8217;s Quarterly Report on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000108985/000010898525000041/form10q.htm">Form 10-Q</a> for the quarter ended March 31, 2025 filed with the
                  Commission on May 6, 2025;</div>
              </td>
            </tr>

        </table>
        <div>&#160;</div>
        <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z67a433f7c48140baa26d63fbe3108ca0">

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              <td style="width: 72pt;"><br>
              </td>
              <td style="width: 36pt; vertical-align: top; color: rgb(0, 0, 0);">(c)</td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div style="color: rgb(0, 0, 0);">The Registrant&#8217;s Current Reports on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/108985/000010898525000040/form8k-05052025.htm">Form 8-K</a> filed with the Commission on May 6, 2025; and</div>
              </td>
            </tr>

        </table>
        <div>&#160;</div>
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              <td style="width: 72pt;"><br>
              </td>
              <td style="width: 36pt; vertical-align: top; color: rgb(0, 0, 0);">(d)</td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div style="color: rgb(0, 0, 0);">The description of the Registrant&#8217;s Common Stock, no par value (the &#8220;Common Stock&#8221;), filed as Exhibit 4.4 to the Registrant&#8217;s Annual Report on <a href="https://www.sec.gov/Archives/edgar/data/108985/000010898520000027/form10k.htm">Form 10-K</a> for the fiscal year ended December 31, 2019 filed with the Commission on March 10, 2020, including any amendment or report filed for the
                  purpose of updating such description.</div>
              </td>
            </tr>

        </table>
        <div>&#160;</div>
      </div>
      <div>
        <div style="text-align: justify; text-indent: 36pt; color: rgb(0, 0, 0);">In addition, each document filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act (other than portions of those documents furnished or
          otherwise not deemed to be filed) after the date hereof and prior to the filing of a post-effective amendment that indicates that all securities offered hereunder have been sold or that deregisters all securities then remaining unsold under this
          registration statement, shall be deemed to be incorporated by reference herein and to be part hereof from the date of filing of such documents. Any statement contained herein or in a document incorporated herein by reference shall be deemed to be
          modified or superseded for purposes hereof to the extent that a statement contained herein or in any other subsequently filed document incorporated herein by reference modifies or supersedes such statement. Any such statement so modified or
          superseded shall not be deemed, except as so modified or superseded, to constitute a part hereof.</div>
        <div>&#160;</div>
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
        <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">- 2 -</font></div>
        <div style="page-break-after: always;" class="BRPFPageBreak">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
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              <td style="width: 36pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 4.</td>
              <td style="width: auto; vertical-align: top;">
                <div style="color: rgb(0, 0, 0); font-weight: bold;">Description of Securities.</div>
              </td>
            </tr>

        </table>
        <div><br>
        </div>
      </div>
      <div>
        <div style="text-align: justify; text-indent: 36pt; color: rgb(0, 0, 0);">Not applicable.</div>
        <div>&#160;</div>
      </div>
      <div>
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              <td style="width: 36pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 5.</td>
              <td style="width: auto; vertical-align: top;">
                <div style="color: rgb(0, 0, 0); font-weight: bold;">Interests of Named Experts and Counsel.</div>
              </td>
            </tr>

        </table>
        <div>&#160;</div>
      </div>
      <div>
        <div style="text-align: justify; text-indent: 36pt; color: rgb(0, 0, 0);">Not applicable.</div>
        <div><br>
        </div>
      </div>
      <div>
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              <td style="width: 36pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 8.</td>
              <td style="width: auto; vertical-align: top;">
                <div style="color: rgb(0, 0, 0); font-weight: bold;">Exhibits.</div>
              </td>
            </tr>

        </table>
        <div><br>
        </div>
      </div>
      <div>
        <div style="text-align: justify; text-indent: 36pt; color: rgb(0, 0, 0);">The following exhibits are filed herewith or incorporated by reference as part of this Registration Statement:</div>
        <div><br>
        </div>
      </div>
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            <td colspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td style="width: 10%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);"><u>Exhibit No.</u></div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: center; color: rgb(0, 0, 0);"><u>Description of Exhibits</u></div>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td style="width: 10%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);"><a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/108985/000010898525000022/proxystatement2025.htm">4.1</a></div>
            </td>
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              <div style="text-align: justify; font-size: 12pt;"><font style="font-size: 10pt; color: rgb(0, 0, 0);">The York Water Company 2025 Long-Term Incentive Plan&#8221;), as amended and restated through January 27, 2025</font><font style="font-size: 10pt;">&#160;</font><font style="font-size: 10pt; color: rgb(0, 0, 0);">(incorporated by reference to Annex A to the Registrant&#8217;s Definitive Proxy Statement filed on March 21, 2025) (File No. 001-34245).</font></div>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);"><a href="ef20047940_ex5-1.htm">5.1*</a></div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">Opinion of Reed Smith LLP.</div>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);"><a href="ef20047940_ex23-1.htm">23.1*</a></div>
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              <div style="text-align: justify; color: rgb(0, 0, 0);">Consent of Baker Tilly US, LLP.</div>
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          </tr>
          <tr>
            <td colspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);"><a href="ef20047940_ex5-1.htm">23.2*</a></div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">Consent of Reed Smith LLP (included in Exhibit 5.1).</div>
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          </tr>
          <tr>
            <td colspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);"><a href="#powerofattorney">24.1</a></div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Power of Attorney (set forth on the signature page of this Registration Statement).</div>
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          </tr>
          <tr>
            <td colspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);"><a href="ef20047940_ex107.htm">107*</a></div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Filing Fee Table.</div>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">*</div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Filed herewith.</div>
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          </tr>

      </table>
      <div> <br>
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
        <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">- 3 -</font></div>
        <div style="page-break-after: always;" class="BRPFPageBreak">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div>
        <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">SIGNATURES</div>
        <div>&#160;</div>
      </div>
      <div>
        <div style="text-align: justify; text-indent: 36pt; color: rgb(0, 0, 0);">Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for
          filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in York, Pennsylvania, on this 5<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">th</sup> day of May, 2025.</div>
        <div><br>
        </div>
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          <tr>
            <td style="width: 50%; vertical-align: top;"><br>
            </td>
            <td colspan="2" style="vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">THE YORK WATER COMPANY</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;"><br>
            </td>
            <td style="width: 3%; vertical-align: top;"><br>
            </td>
            <td style="width: 47%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;"><br>
            </td>
            <td style="width: 3%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">By:</div>
            </td>
            <td style="width: 47%; vertical-align: top; border-bottom: 2px solid black;">
              <div style="color: rgb(0, 0, 0);">/s/ Joseph T. Hand</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;"><br>
            </td>
            <td style="width: 3%; vertical-align: top;"><br>
            </td>
            <td style="width: 47%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Joseph T. Hand</div>
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          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;"><br>
            </td>
            <td style="width: 3%; vertical-align: top;"><br>
            </td>
            <td style="width: 47%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">President and Chief Executive Officer</div>
            </td>
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      </table>
      <div>
        <div><br>
        </div>
      </div>
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        <div style="text-align: justify; text-indent: 36pt; color: rgb(0, 0, 0);"><a name="powerofattorney"><!--Anchor--></a>KNOW ALL MEN BY THESE PRESENTS, that the Securities Act of 1933, each person whose signature appears below makes, constitutes and
          appoints Joseph T. Hand and Matthew E. Poff and each of them acting alone, his or her true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for him and in his name, place and stead, in any and all
          capacities, to execute and cause to be filed with the Securities and Exchange Commission any and all amendments or post-effective amendments to this Registration Statement, with exhibits thereto and other documents in connection therewith as the
          Registrant deems appropriate and hereby ratifies and confirms all that said attorney-in-fact, or his substitute or substitutes, may do or cause to be done by virtue hereof.</div>
        <div>&#160;</div>
        <div style="text-align: justify; text-indent: 36pt; color: rgb(0, 0, 0);">Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.</div>
        <div>&#160;</div>
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          <tr>
            <td style="width: 25%; vertical-align: top;">
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"><u>Signature</u></div>
            </td>
            <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 53%; vertical-align: top;">
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"><u>Capacity</u></div>
            </td>
            <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 17.71%; vertical-align: top;">
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"><u>Date</u></div>
            </td>
          </tr>
          <tr>
            <td style="width: 25%; vertical-align: top;">&#160;</td>
            <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 53%; vertical-align: top;">&#160;</td>
            <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 17.71%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 25%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: justify;"><font style="color: rgb(0, 0, 0);">/s/ Joseph T. Hand</font><br>
              </div>
            </td>
            <td colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td rowspan="2" style="width: 53%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">President and Chief Executive Officer (Principal Executive Officer and Director)</div>
              <div>&#160;</div>
            </td>
            <td colspan="1" rowspan="2" style="width: 2%; vertical-align: top;">&#160;</td>
            <td rowspan="2" style="width: 17.71%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">May 5, 2025</div>
            </td>
          </tr>
          <tr>
            <td style="width: 25%; vertical-align: top;">
              <div style="text-align: justify; text-indent: 12.55pt; color: rgb(0, 0, 0);">Joseph T. Hand</div>
            </td>
            <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 25%; vertical-align: top;">&#160;</td>
            <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 53%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 17.71%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 25%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
              <div><font style="color: rgb(0, 0, 0);">/s/ Matthew E. Poff</font><br>
              </div>
            </td>
            <td colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;"><br>
            </td>
            <td colspan="1" rowspan="2" style="width: 53%; vertical-align: top;">
              <div>Chief Financial Officer and Treasurer (Principal Accounting Officer and Chief Financial Officer)</div>
              &#160;</td>
            <td colspan="1" rowspan="2" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="2" style="width: 17.71%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">May 5, 2025</div>
              &#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 25%; vertical-align: top;">
              <div style="text-align: justify; text-indent: 12.55pt; color: rgb(0, 0, 0);">Matthew E. Poff</div>
            </td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 25%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 53%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 17.71%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 25%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: justify;"><font style="color: rgb(0, 0, 0);">/s/ Paul R. Bonney</font><br>
              </div>
            </td>
            <td colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td colspan="1" rowspan="2" style="width: 53%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">Director</div>
              &#160;</td>
            <td colspan="1" rowspan="2" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="2" style="width: 17.71%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">May 5, 2025</div>
              &#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 25%; vertical-align: top;">
              <div style="text-align: justify; text-indent: 12.55pt; color: rgb(0, 0, 0);">Paul R. Bonney</div>
            </td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 25%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 53%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 17.71%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 25%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: justify; color: rgb(0, 0, 0);">/s/ Douglas S. Brossman</div>
            </td>
            <td colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td colspan="1" rowspan="2" style="width: 53%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">Director</div>
              &#160;</td>
            <td colspan="1" rowspan="2" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="2" style="width: 17.71%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">May 5, 2025</div>
              &#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 25%; vertical-align: top;">
              <div style="text-align: justify; text-indent: 12.55pt; color: rgb(0, 0, 0);">Douglas S. Brossman</div>
            </td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 25%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 53%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 17.71%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 25%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: justify; margin-left: 4.5pt;"><font style="color: rgb(0, 0, 0);">/s/ Michael W. Gang</font><br>
              </div>
            </td>
            <td colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td colspan="1" rowspan="2" style="width: 53%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">Director</div>
              &#160;</td>
            <td colspan="1" rowspan="2" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="2" style="width: 17.71%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">May 5, 2025</div>
              &#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 25%; vertical-align: top;">
              <div style="text-indent: 12.55pt; color: rgb(0, 0, 0);">&#160;Michael W. Gang</div>
            </td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 25%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 53%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 17.71%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 25%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: justify; margin-left: 4.5pt;"><font style="color: rgb(0, 0, 0);">/s/ Jeffrey R. Hines</font><br>
              </div>
            </td>
            <td colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td colspan="1" rowspan="2" style="width: 53%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">Director</div>
              &#160;</td>
            <td colspan="1" rowspan="2" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="2" style="width: 17.71%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">May 5, 2025</div>
              &#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 25%; vertical-align: top;">
              <div style="margin-left: 18pt;"><font style="color: rgb(0, 0, 0);">Jeffrey R. Hines</font> <br>
              </div>
            </td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 25%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 53%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 17.71%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 25%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: justify; color: #000000; font-size: 12pt;"><font style="font-size: 10pt;">/s/ George W. Hodges</font></div>
            </td>
            <td colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td colspan="1" rowspan="2" style="width: 53%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">Director</div>
              &#160;</td>
            <td colspan="1" rowspan="2" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="2" style="width: 17.71%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">May 5, 2025</div>
              &#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 25%; vertical-align: top;">
              <div style="margin-left: 9pt">&#160;George W. Hodges</div>
            </td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 25%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 53%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 17.71%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 25%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: justify;"><font style="color: rgb(0, 0, 0);">/s/ Jody L. Keller</font><br>
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            </td>
            <td colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td colspan="1" rowspan="2" style="width: 53%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">Director</div>
              &#160;</td>
            <td colspan="1" rowspan="2" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="2" style="width: 17.71%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">May 5, 2025</div>
              &#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 25%; vertical-align: top;">
              <div style="text-align: justify; text-indent: 12.55pt; color: rgb(0, 0, 0);">Jody L. Keller</div>
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            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 25%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 53%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 17.71%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 25%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: justify; color: #000000; font-size: 12pt;"><font style="font-size: 10pt;">/s/ Robert F. Lambers<br>
                </font></div>
            </td>
            <td colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td colspan="1" rowspan="2" style="width: 53%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">Director</div>
              &#160;</td>
            <td colspan="1" rowspan="2" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="2" style="width: 17.71%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">May 5, 2025</div>
              &#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 25%; vertical-align: top;">
              <div style="text-align: justify; text-indent: 12.55pt; color: rgb(0, 0, 0);">Robert F. Lambert</div>
            </td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 25%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 53%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 17.71%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 25%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: justify; color: rgb(0, 0, 0);">/s/ Erin C. McGlaughlin</div>
            </td>
            <td colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td colspan="1" rowspan="2" style="width: 53%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">Director</div>
              &#160;</td>
            <td colspan="1" rowspan="2" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="2" style="width: 17.71%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">May 5, 2025</div>
              &#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 25%; vertical-align: top;">
              <div style="text-align: justify; text-indent: 12.55pt;">Erin C. McGlaughlin</div>
            </td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 25%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 53%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 17.71%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 25%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: justify; color: rgb(0, 0, 0);">/s/ Steven R. Rasmussen</div>
            </td>
            <td colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td colspan="1" rowspan="2" style="width: 53%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">Director</div>
              &#160;</td>
            <td colspan="1" rowspan="2" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="2" style="width: 17.71%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">May 5, 2025</div>
              &#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 25%; vertical-align: top;">
              <div style="text-align: justify; text-indent: 12.55pt; color: rgb(0, 0, 0);">Steven R. Rasmussen</div>
            </td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 25%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 53%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="1" style="width: 17.71%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 25%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: justify;"><font style="color: rgb(0, 0, 0);">/s/ Laura T. Wand</font><br>
              </div>
            </td>
            <td colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td colspan="1" rowspan="2" style="width: 53%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">Director</div>
              &#160;</td>
            <td colspan="1" rowspan="2" style="width: 2%; vertical-align: top;">&#160;</td>
            <td colspan="1" rowspan="2" style="width: 17.71%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">May 5, 2025</div>
              &#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 25%; vertical-align: top;">
              <div style="text-indent: 12.55pt; color: rgb(0, 0, 0);">Laura T. Wand</div>
            </td>
            <td colspan="1" rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          </tr>

      </table>
      <div><br>
      </div>
      <div><br>
      </div>
      <div style="text-align: right; font-weight: bold;"></div>
      <div style="text-align: center;">
        <div>&#160;<font class="BRPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">- 4 -</font></div>
        <hr noshade="noshade" style="height: 2px; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0); margin-left: auto; margin-right: auto; border: medium none;"></div>
    </div>
  </div>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>ef20047940_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge
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  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
    <div>
      <div style="text-align: right; font-weight: bold;">Exhibit 5.1<a name="Exhibit5_1_013739"></a></div>
      <div><br>
      </div>
      <div>May 6, 2025</div>
      <div>&#160;</div>
      <div>The York Water Company</div>
      <div>130 East Market Street</div>
      <div>York, Pennsylvania 17401</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 36pt; vertical-align: top;">Re:</td>
            <td style="width: auto; vertical-align: top;">
              <div>The York Water Company - Form S-8 Registration Statement Relating to The York Water Company 2025 Long-Term Incentive Plan</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div>Ladies and Gentlemen:</div>
      <div>&#160;</div>
      <div>As your counsel, we have assisted in the preparation of the above-referenced registration statement (the &#8220;Registration Statement&#8221;) for filing with the Securities and Exchange Commission pursuant to the Securities Act of 1933, as amended (the
        &#8220;Act&#8221;), and the rules and regulations promulgated thereunder.</div>
      <div>&#160;</div>
      <div>The Registration Statement relates to 150,000 shares of Common Stock, without par value (the &#8220;Common Stock&#8221;), of The York Water Company (the &#8220;Registrant&#8221;) which may be issued pursuant to The York Water Company 2025 Long-Term Incentive Plan (the
        &#8220;Plan&#8221;). We have examined the Registrant&#8217;s Amended and Restated Articles of Incorporation, as amended, By-Laws, as amended, minutes and such other documents, and have made such inquiries of the Registrant&#8217;s officers, as we have deemed appropriate.
        In our examination, we have assumed the genuineness of all signatures, the authenticity of all items submitted to us as originals, and the conformity with originals of all items submitted to us as copies.</div>
      <div>&#160;</div>
      <div>Based upon the foregoing, it is our opinion that the Registrant&#8217;s Common Stock originally issued by the Registrant to eligible participants through the Plan, when issued and delivered as contemplated by the Plan, will be legally issued, fully
        paid and non-assessable.</div>
      <div>&#160;</div>
      <div>For purposes of this opinion, we have assumed that the Common Stock will be issued in compliance with an appropriate Securities Certificate approved by the Pennsylvania Public Utility Commission.</div>
      <div>&#160;</div>
      <div>We hereby consent to the use of this opinion as Exhibit 5.1 to the Registration Statement. In giving such consent, we do not thereby admit that we are acting within the category of persons whose consent is required under Section 7 of the Act or
        the rules or regulations of the Securities and Exchange Commission thereunder.</div>
      <div>&#160;</div>
      <div>Very truly yours,</div>
      <div>&#160;</div>
      <div>/s/ Reed Smith LLP</div>
      <div>&#160;</div>
      <div>Reed Smith LLP</div>
      <div>
        <div><br>
        </div>
        &#160;</div>
    </div>
    <div>
      <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
  </div>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>ef20047940_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge
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         Copyright 1995 - 2025 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
    <div>
      <div style="text-align: right; font-weight: bold;">Exhibit 23.1<a name="Exhibit23_1_013624"></a></div>
      <div>&#160;</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>
      <div>&#160;</div>
      <div><a name="Exhibit23_2_013506"></a>We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated March 4, 2025, relating to the financial statements and financial statement schedule of The York Water
        Company, which appears in The York Water Company's Annual Report on Form 10-K for the year ended December 31, 2024.</div>
      <div>&#160;</div>
      <div>/s/ Baker Tilly US, LLP</div>
      <div>&#160;</div>
      <div>Lancaster, Pennsylvania</div>
      <div>&#160;</div>
      <div>May 6, 2025</div>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div>
      <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>ef20047940_ex107.htm
<DESCRIPTION>EXHIBIT 107
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge
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<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
    <div>
      <div style="text-align: right; font-weight: bold;">Exhibit 107</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">Calculation of Filing Fee Tables</div>
      <div><br>
      </div>
      <div style="text-align: center;">Form S-8</div>
      <div style="text-align: center;">(Form Type)</div>
      <div><br>
      </div>
      <div style="text-align: center;">The York Water Company</div>
      <div style="text-align: center;">(Exact Name of Registrant as Specified in its Charter)</div>
      <div><br>
      </div>
      <div style="text-align: center;"><u>Table 1: Newly Registered Securities</u></div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;" id="z7a6052b4d52b4f1abe1aad756ecedd42" class="cfttable">

          <tr>
            <td valign="bottom" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); width: 10%;">
              <div style="font-weight: bold;">Security<br>
                Type</div>
            </td>
            <td valign="bottom" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); width: 12%;">
              <div style="font-weight: bold;">Security Class Title</div>
            </td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); width: 1%;">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); width: 12%;">
              <div style="font-weight: bold;">Fee Calculation<br>
                Rule</div>
            </td>
            <td valign="bottom" style="vertical-align: bottom; padding-bottom: 2px; width: 1.12%;" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);" colspan="2">
              <div style="font-weight: bold;">Amount<br>
                Registered(1)</div>
            </td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 2px; width: 1.12%;" colspan="1" class="cftfncell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; padding-bottom: 2px; width: 1.12%;" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);" colspan="2">
              <div style="font-weight: bold;">Proposed<br>
                Maximum<br>
                Offering Price<br>
                Per Share</div>
            </td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 2px; width: 1%;" colspan="1" class="cftfncell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; padding-bottom: 2px; width: 1.12%;" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);" colspan="2">
              <div style="font-weight: bold;">Maximum<br>
                Aggregate<br>
                Offering Price</div>
            </td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 2px; width: 1.12%;" colspan="1" class="cftfncell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; padding-bottom: 2px; width: 1.12%;" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);" colspan="2">
              <div style="font-weight: bold;">Fee Rate</div>
            </td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 2px; width: 1.12%;" colspan="1" class="cftfncell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; padding-bottom: 2px; width: 1.12%;" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);" colspan="2">
              <div style="font-weight: bold;">Amount of<br>
                Registration<br>
                Fee</div>
            </td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 2px; width: 1.12%;" colspan="1" class="cftfncell">&#160;</td>
          </tr>
          <tr>
            <td valign="bottom" style="vertical-align: middle; width: 10%; background-color: rgb(204, 238, 255);">
              <div>Equity</div>
            </td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: middle; width: 12%; background-color: rgb(204, 238, 255);">
              <div>Common Stock, no par value</div>
            </td>
            <td valign="bottom" colspan="1" style="vertical-align: middle; width: 1%; background-color: rgb(204, 238, 255);">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: middle; width: 12%; background-color: rgb(204, 238, 255);">
              <div>Rule 457(c) and Rule 457(h)</div>
            </td>
            <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1.12%; background-color: rgb(204, 238, 255);" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1" class="cftcurrcell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9.9%; background-color: rgb(204, 238, 255);" colspan="1" class="cftnumcell">
              <div>150,000</div>
            </td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1.12%; background-color: rgb(204, 238, 255);" colspan="1" class="cftfncell">&#160;</td>
            <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1.12%; background-color: rgb(204, 238, 255);" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1" class="cftcurrcell">
              <div>$</div>
            </td>
            <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9.9%; background-color: rgb(204, 238, 255);" colspan="1" class="cftnumcell">
              <div>35.11</div>
            </td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1" class="cftfncell">&#160;(2)</td>
            <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1.12%; background-color: rgb(204, 238, 255);" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1" class="cftcurrcell">
              <div>$</div>
            </td>
            <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9.9%; background-color: rgb(204, 238, 255);" colspan="1" class="cftnumcell">
              <div>5,266,500</div>
            </td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1.12%; background-color: rgb(204, 238, 255);" colspan="1" class="cftfncell">&#160;</td>
            <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1.12%; background-color: rgb(204, 238, 255);" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1" class="cftcurrcell">
              <div>$</div>
            </td>
            <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9.9%; background-color: rgb(204, 238, 255);" colspan="1" class="cftnumcell">
              <div>0.00015310</div>
            </td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1.12%; background-color: rgb(204, 238, 255);" colspan="1" class="cftfncell">&#160;</td>
            <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1.12%; background-color: rgb(204, 238, 255);" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1" class="cftcurrcell">
              <div>$</div>
            </td>
            <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9.9%; background-color: rgb(204, 238, 255);" colspan="1" class="cftnumcell">
              <div>806.30</div>
            </td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1.12%; background-color: rgb(204, 238, 255);" colspan="1" class="cftfncell">&#160;</td>
          </tr>
          <tr>
            <td valign="bottom" style="vertical-align: bottom;" colspan="3">
              <div style="font-weight: bold;">Total Offering Amounts</div>
            </td>
            <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 12%;" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; width: 1.12%;" colspan="1" class="cftcurrcell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 1%;" colspan="1" class="cftnumcell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 9.9%;" colspan="1" class="cftfncell">&#160;</td>
            <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1.12%;" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; width: 1.12%;" colspan="1" class="cftcurrcell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 1%;" colspan="1" class="cftnumcell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 9.9%;" colspan="1" class="cftfncell">&#160;</td>
            <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; width: 1.12%;" colspan="1" class="cftcurrcell"><br>
            </td>
            <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 1%;" colspan="1" class="cftnumcell">
              <div>
                <div style="text-align: left;">$</div>
              </div>
            </td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 9.9%;" colspan="1" class="cftfncell">
              <div style="text-align: right;">5,266,500</div>
            </td>
            <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1.12%;" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; width: 1.12%;" colspan="1" class="cftcurrcell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 1%;" colspan="1" class="cftnumcell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 9.9%;" colspan="1" class="cftfncell">&#160;</td>
            <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1.12%;" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; width: 1.12%;" colspan="1" class="cftcurrcell">
              <div><br>
              </div>
            </td>
            <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 1%;" colspan="1" class="cftnumcell">
              <div>
                <div style="text-align: left;">$</div>
              </div>
            </td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 9.9%;" colspan="1" class="cftfncell">
              <div>
                <div style="text-align: right;">806.30</div>
              </div>
            </td>
          </tr>
          <tr>
            <td valign="bottom" style="vertical-align: bottom; background-color: rgb(204, 238, 255);" colspan="3">
              <div style="font-weight: bold;">Total Fee Offsets</div>
            </td>
            <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 12%; background-color: rgb(204, 238, 255);" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; width: 1.12%; background-color: rgb(204, 238, 255);" colspan="1" class="cftcurrcell">&#160;</td>
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            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 9.9%; background-color: rgb(204, 238, 255);" colspan="1" class="cftfncell">&#160;</td>
            <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1.12%; background-color: rgb(204, 238, 255);" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; width: 1.12%; background-color: rgb(204, 238, 255);" colspan="1" class="cftcurrcell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 1%; background-color: rgb(204, 238, 255);" colspan="1" class="cftnumcell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 9.9%; background-color: rgb(204, 238, 255);" colspan="1" class="cftfncell">&#160;</td>
            <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; width: 1.12%; background-color: rgb(204, 238, 255);" colspan="1" class="cftcurrcell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 1%; background-color: rgb(204, 238, 255);" colspan="1" class="cftnumcell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 9.9%; background-color: rgb(204, 238, 255);" colspan="1" class="cftfncell">&#160;</td>
            <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1.12%; background-color: rgb(204, 238, 255);" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; width: 1.12%; background-color: rgb(204, 238, 255);" colspan="1" class="cftcurrcell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 1%; background-color: rgb(204, 238, 255);" colspan="1" class="cftnumcell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 9.9%; background-color: rgb(204, 238, 255);" colspan="1" class="cftfncell">&#160;</td>
            <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1.12%; background-color: rgb(204, 238, 255);" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; width: 1.12%; background-color: rgb(204, 238, 255);" colspan="1" class="cftcurrcell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 1%; background-color: rgb(204, 238, 255);" colspan="1" class="cftnumcell"><br>
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              <div style="text-align: right;">-</div>
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              <div style="font-weight: bold;">Net Fee Due</div>
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            <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 12%;" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; width: 1.12%;" colspan="1" class="cftcurrcell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 1%;" colspan="1" class="cftnumcell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 9.9%;" colspan="1" class="cftfncell">&#160;</td>
            <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1.12%;" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; width: 1.12%;" colspan="1" class="cftcurrcell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 1%;" colspan="1" class="cftnumcell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 9.9%;" colspan="1" class="cftfncell">&#160;</td>
            <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1%;" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; width: 1.12%;" colspan="1" class="cftcurrcell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 1%;" colspan="1" class="cftnumcell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 9.9%;" colspan="1" class="cftfncell">&#160;</td>
            <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1.12%;" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; width: 1.12%;" colspan="1" class="cftcurrcell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 1%;" colspan="1" class="cftnumcell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 9.9%;" colspan="1" class="cftfncell">&#160;</td>
            <td valign="bottom" style="text-align: right; vertical-align: bottom; width: 1.12%;" colspan="1" class="cftguttercell">&#160;</td>
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                <div style="text-align: left;">$</div>
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                <div>806.30</div>
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            <td style="width: 36pt; vertical-align: top; color: rgb(0, 0, 0);">(1)</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), this Registration Statement also includes an indeterminate number of additional shares that may become issuable
                under the plan set forth herein by reason of any stock split, stock dividend, recapitalization or other similar transactions as provided in the above-referenced plan.</div>
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      <div>&#160;</div>
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            <td style="width: 36pt; vertical-align: top; color: rgb(0, 0, 0);">(2)</td>
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              <div style="font-size: 12pt;"><font style="font-size: 10pt; color: rgb(0, 0, 0);">Estimated in accordance with Rules 457(c) and 457(h) of the Securities Act solely for the purpose of calculating the registration fee on the basis of $35.11 per
                  share, which is the average of the high and low prices of the Registrant&#8217;s common stock, as reported on the NASDAQ Global Select Market, on April 30</font><font style="font-size: 10pt;">, 2025<font style="color: rgb(0, 0, 0);">.</font></font></div>
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      <div>&#160;</div>
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