United States securities and exchange commission logo November 14, 2022 Joseph T. Hand President and Chief Executive Officer The York Water Company 130 East Market Street York, PA 17401 Re: The York Water Company Registration Statement on Form S-3 Filed November 7, 2022 File No. 333-268204 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 Kevin Dougherty, Staff Attorney, at (202) 551-3271 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Pasquale Gentile, Esq.