# EDGAR Filing Document

**Accession Number:** 0000108985
**File Stem:** 0001140361-25-043896
**Filing Date:** 2025-12
**Character Count:** 2243
**Document Hash:** 9250838fbff9a913fa555a90b6d5472a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-25-043896.hdr.sgml**: 20260428

**ACCESSION NUMBER**: 0001140361-25-043896

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251202

**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:** 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

#### The York Water Company

#### 130 East Market Street

#### York, Pennsylvania 17401

December 2, 2025

<u>VIA EDGAR</u>

Division of Corporation Finance

SECURITIES AND EXCHANGE COMMISSION

100 F Street, N.E.

Washington, DC 20549

Attention: Michael Purcell

Re: The York Water Company Registration Statement on Form S-3 (File No. 333-291421)

Dear Mr. Purcell:

In accordance with Rule 461 under the Securities Act of 1933, as amended, The York Water Company (the **"Company**") hereby requests that the effective date for the above-referenced Registration Statement on Form S-3 (the **"Registration Statement"**) be accelerated so that it will be declared effective by the Securities and Exchange Commission (the **"Commission"**) by 5:00 p.m., Eastern Time, on December 4, 2025, or as soon thereafter as practicable.

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.

Please contact Mr. Aromatorio of Reed Smith LLP at (412) 288-3364 or jaromatorio@reedsmith.com with any questions, and please notify when this request for acceleration has been granted.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| By: | *<u>/s/ Matthew E. Poff</u>* |
| Name: | Matthew E. Poff |
| Title: | Chief Financial Officer |

---

cc: Jeffrey G. Aromatorio, Esq., Reed Smith LLP

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