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                 October 4, 2021

       Joseph T. Hand
       President and Chief Executive Officer
       The York Water Company
       130 East Market Street
       York, Pennsylvania 17401

                                                        Re: The York Water
Company
                                                            Registration
Statement on Form S-3
                                                            Filed September 27,
2021
                                                            File No. 333-259809

       Dear Joseph T. Hand:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

             Please contact Arthur Tornabene-Zalas at 202-551-3162 or Loan
Lauren Nguyen, Legal
       Branch Chief, at 202-551-3642 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Energy & Transportation
       cc:                                              Pasquale Gentile