<SEC-DOCUMENT>0000863110-22-000060.txt : 20221109
<SEC-HEADER>0000863110-22-000060.hdr.sgml : 20221109
<ACCEPTANCE-DATETIME>20220929121947
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000863110-22-000060
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220929

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ARTESIAN RESOURCES CORP
		CENTRAL INDEX KEY:			0000863110
		STANDARD INDUSTRIAL CLASSIFICATION:	WATER SUPPLY [4941]
		IRS NUMBER:				510002090
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		664 CHURCHMANS RD
		CITY:			NEWARK
		STATE:			DE
		ZIP:			19702
		BUSINESS PHONE:		3024536900

	MAIL ADDRESS:	
		STREET 1:		664 CHURCHMANS RD
		CITY:			NEWARK
		STATE:			DE
		ZIP:			19702
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Artesian Water
         Document created using Broadridge PROfile 22.7.2.5063
         Copyright 1995 - 2022 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <div><br>
    </div>
    <div style="margin-top: 12pt;"><a name="z_Hlk112842024"></a><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 324pt">&#160;</font>September 29, 2022</div>
    <div><u>VIA EDGAR</u></div>
    <div><br>
    </div>
    <div>United States Securities and Exchange Commission</div>
    <div>Division of Corporation Finance</div>
    <div>Office of Energy &amp; Transportation</div>
    <div>100 F Street N.E.</div>
    <div>Washington, D.C. 20549</div>
    <div><br>
    </div>
    <div>Attention:<font style="font-weight: bold;">&#160; </font>Cheryl Brown</div>
    <div style="text-indent: 36pt;">&#160;&#160;&#160;&#160;&#160;&#160;Irene Barberena-Meissner</div>
    <div><br>
    </div>
    <div style="margin-left: 36pt;"><font style="font-weight: bold;">Re:</font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font><font style="font-weight: bold;">Artesian Resources Corporation</font></div>
    <div style="margin-left: 72pt; font-weight: bold;">Registration Statement on Form S-3 (the &#8220;Registration Statement&#8221;)</div>
    <div style="margin-right: 239.8pt; margin-left: 72pt; font-weight: bold;">Filed August 12, 2022</div>
    <div style="margin-right: 239.8pt; margin-left: 72pt; font-weight: bold;">File No. 333-266821</div>
    <div style="margin-top: 12pt;">Dear Ms. Brown:</div>
    <div style="margin-top: 12pt;">On behalf of Artesian Resources Corporation (the &#8220;Company&#8221;), we are responding to the comment of the Staff (the &#8220;Staff&#8221;) of the Securities
      and Exchange Commission (the &#8220;Commission&#8221;) contained in your letter dated August 30, 2022 to Dian C. Taylor, President and Chief Executive Officer of the Company, with respect to the above referenced filing with the Commission by the Company. For
      your convenience, we have set forth below the Staff&#8217;s comment in italics, followed by the Company&#8217;s response.</div>
    <div><u>Registration Statement on Form S-3 filed August 12, 2022</u><br>
      <u>Cover Page</u></div>
    <div>
      <table cellspacing="0" cellpadding="0" id="zcd15c29953a94dc98343591fb2b2d6c0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 13.95pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 36pt; vertical-align: top; align: right;">
              <div style="margin-top: 13.95pt; font-style: italic;">1.</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="margin-top: 13.95pt; font-style: italic;">Please revise your cover page to disclose your dual class capital structure consisting of Class A
                Non-Voting Common Stock and Class B Common Stock.&#160; In this regard, clarify that only holders of Class B Common Stock have the right to vote for the election of directors and other stockholder matters, and that holders of Class A Non-Voting
                Common Stock generally have no voting rights.&#160; Please also add related risk factor disclosure.</div>
            </td>
          </tr>

      </table>
    </div>
    <div style="margin-right: 18pt; margin-left: 36pt; margin-top: 13.95pt;">Response: In response to the Staff&#8217;s comment, the Company is filing Amendment No. 1 (&#8220;Amendment
      No. 1&#8221;) to the Registration Statement to include disclosure related to its dual class capital structure on the prospectus cover page and to add a related risk factor under &#8220;Risk Factors&#8221; on page 4 of Amendment No. 1.</div>
    <div style="text-align: justify; margin-top: 12pt;">The Company respectfully requests the Staff&#8217;s assistance in completing the review as soon as possible.&#160; Please advise us if we can
      provide any further information or assistance to facilitate your review.&#160; Please direct any further comments or questions to the undersigned at (215) 963-5262.</div>
    <div style="text-align: justify; margin-top: 12pt;">Very truly yours,</div>
    <div style="text-align: justify; margin-top: 12pt;"><u>/s/ Joanne R. Soslow&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</u></div>
    <div style="text-align: justify;">Joanne R. Soslow</div>
    <div style="text-align: justify;">Morgan, Lewis &amp; Bockius LLP</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="text-align: justify;">cc: Dian C. Taylor (Artesian Resources Corporation)</div>
    <div style="text-align: justify;">&#160;&#160;&#160;&#160;&#160;&#160;David B. Spacht (Artesian Resources Corporation)</div>
    <div style="text-align: justify;">&#160;&#160;&#160;&#160;&#160;&#160;<a name="z_Hlk112842025"></a>Jennifer L. Finch (Artesian Resources Corporation)</div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
