<SEC-DOCUMENT>0000863110-22-000063.txt : 20221109
<SEC-HEADER>0000863110-22-000063.hdr.sgml : 20221109
<ACCEPTANCE-DATETIME>20221007163220
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000863110-22-000063
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20221007

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>
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    <div style="text-align: center;">Artesian Resources Corporation</div>
    <div style="text-align: center;">664 Churchmans Road</div>
    <div style="text-align: center;">Newark, DE 19702</div>
    <div><br>
    </div>
    <div><br>
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    <div>October 7, 2022</div>
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    </div>
    <div style="font-weight: bold;"><u>VIA EDGAR</u></div>
    <div><br>
    </div>
    <div>Securities and Exchange Commission</div>
    <div>Division of Corporation Finance</div>
    <div>100 F Street, N.E.</div>
    <div>Washington, D.C. 20549</div>
    <div><br>
    </div>
    <div>Attention:<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 90pt">&#160;</font>Cheryl Brown</div>
    <div style="text-indent: 54pt;">Irene Barberena-Meissner</div>
    <div><br>
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    <div style="text-indent: 18pt;"><font style="font-weight: bold;">Re:</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-weight: bold;">Artesian Resources Corporation</font></div>
    <div style="text-indent: 54pt; font-weight: bold;">Registration Statement on Form S-3 (File No. 333-266821)</div>
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    <div>Ladies and Gentlemen:</div>
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    </div>
    <div style="text-align: justify;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, Artesian Resources Corporation (the &#8220;Company&#8221;) hereby requests acceleration of the
      effective date of the above referenced registration statement, as amended, so that such registration statement may become effective at 4:15 p.m. (Washington, D.C. time) on October 12, 2022, or as soon as practicable thereafter.</div>
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    <div>ARTESIAN RESOURCES CORPORATION</div>
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    <div>By:<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 54pt">&#160;</font><u>/s/ Dian C. Taylor</u></div>
    <div style="margin-top: 3pt;">Name:<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 72pt">&#160;</font>Dian C. Taylor</div>
    <div>Title:<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 72pt">&#160;</font>Chair of the Board of Directors, President and Chief Executive Officer</div>
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</SEC-DOCUMENT>
