-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, SpdLzateqYtpCrplWbMJNXjCyjsUZnDZHQ+hol7FU8esh220DpCCPG9vUpoeHqWC 8p2dK6MCpjITeyK9SLimPQ== 0000108985-03-000040.txt : 20031009 0000108985-03-000040.hdr.sgml : 20031009 20031009104209 ACCESSION NUMBER: 0000108985-03-000040 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20031009 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20031009 FILER: COMPANY DATA: COMPANY CONFORMED NAME: YORK WATER CO CENTRAL INDEX KEY: 0000108985 STANDARD INDUSTRIAL CLASSIFICATION: WATER SUPPLY [4941] IRS NUMBER: 231242500 STATE OF INCORPORATION: PA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-00690 FILM NUMBER: 03934327 BUSINESS ADDRESS: STREET 1: 130 E MARKET ST CITY: YORK STATE: PA ZIP: 17405 BUSINESS PHONE: 7178453601 MAIL ADDRESS: STREET 1: PO BOX 15089 8-K 1 oct09038k.txt CHANGE OF AUDITORS SECURITIES AND EXCHANGE COMMISSION Washington, D. C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported) October 9, 2003 THE YORK WATER COMPANY (Exact name of Registrant as specified in its Charter) Pennsylvania 0-690 23-1242500 (State or other jurisdiction (Commission (I.R.S. Employer of incorporation) File Number) Identification No.) 130 East Market Street, York, Pennsylvania 17401 (Address of principal executive offices) (Zip Code) Registrant's telephone number including Area Code 717-845-3601 (Former name or former address, if changed since last report.) THE YORK WATER COMPANY FORM 8-K ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT On October 7, 2003, Stambaugh Ness, P. C., the Registrant's principal accountants, notified the Registrant that it will decline to stand for appointment after completion of the current audit for calendar year 2003. Stambaugh Ness, P. C. has chosen not to continue to provide independent auditing services to companies who report to the Securities and Exchange Commission. The York Water Company has initiated its effort to engage a replacement independent accountant. In connection with the audits of the two fiscal years ended December 31, 2002, and the subsequent interim periods through June 30, 2003, there were no disagreements with Stambaugh Ness, P. C. on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to Stambaugh Ness' satisfaction, would have caused them to make reference to the subject matter of the disagreement in connection with its report. The audit reports of Stambaugh Ness, P. C. on the financial statements of The York Water Company as of and for the years ended December 31, 2002 and 2001, did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. We have provided Stambaugh Ness, P.C. with a copy of the foregoing disclosures. Attached as Exhibit 16.1 is a copy of Stambaugh Ness' letter, dated October 9, 2003, stating that it has found no basis for disagreement with such statements. ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS (a) Exhibits. 16.1 Letter Stambaugh Ness, P.C., dated October 9, 2003 SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. The York Water Company (Registrant) Dated: October 9, 2003 By: /S/ KATHLEEN M. MILLER (Kathleen M. Miller) Chief Financial Officer Exhibit 16.1 October 9, 2003 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Gentlemen: We have read Item 4 of Form 8-K dated October 9, 2003 of The York Water Company and are in agreement with the statements contained in the paragraphs. /S/STAMBAUGH NESS, PC -----END PRIVACY-ENHANCED MESSAGE-----