8-K

UNITED STATES

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: November 8, 2007

(Date of earliest event reported)

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)

(717) 845-3601

(Registrant's telephone number, including area code)

Not Applicable

(Former Name or Former Address, if Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
¨	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
¨	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
¨	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
¨	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

THE YORK WATER COMPANY

Item 2.02 Results of Operations and Financial Condition.

On November 8, 2007, The York Water Company issued a press release announcing its third quarter 2007 financial results.  The press release is being furnished with this Current Report on Form 8-K Exhibit 99.1 and is hereby incorporated herein by reference.  This report (including the exhibit) shall not be deemed to be “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended, nor shall it be incorporated by reference in any filing made by the Registrant pursuant to the Securities Act of 1933, as amended, other than to the extent that such filing incorporates by reference any or all of such information by express reference thereto.

Item 9.01 Financial Statements and Exhibits.

(c) Exhibits

99.1           Press Release, November 8, 2007, issued by the York Water Company

 THE YORK WATER COMPANY

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 thereunto duly authorized.

	THE YORK WATER COMPANY
Date: November 8, 2007	By:	/s/Kathleen M. Miller
		Kathleen M. Miller
		Chief Financial Officer

EX-99.1

EXHIBIT 99.1

News Release
		The York Water Company
		130 East Market Street
Contact:	Jeffrey S. Osman, President	York, PA  17401
or
	Kathleen M. Miller, Chief Financial Officer
Phone:	717-845-3601	FOR IMMEDIATE RELEASE

YORK WATER COMPANY

REPORTS INCREASED NINE MONTH EARNINGS

York, Pennsylvania, November 8, 2007:  The York Water Company’s (Nasdaq: YORW) President, Jeffrey S. Osman, announced today the Company’s financial results for the third quarter and the first nine months of 2007.

President Osman reported that third quarter operating revenues of $8,280,000 increased 8.0% over the third quarter  of 2006, and that net income of $1,757,000 increased 1.0% compared to the third quarter of 2006.  Third quarter earnings per share declined by $0.02 due to dilution associated with a December, 2006 stock offering partially offset by the improved earnings.

President Osman also reported that the first nine months' operating revenues of $23,627,000 increased 11.0% over the first nine months of 2006, and that the first nine months' net income of $4,744,000 increased 6.3% compared to the first nine months of 2006.  Earnings per share for the nine month period declined by $0.01 per share.  The increase in revenue is attributed to an increase in the customer base of approximately 1,900, and a 9.2% rate increase granted by the Pennsylvania Public Utility Commission, which was effective September 15, 2006.  The primary contributing factors to the increase in net income were higher operating revenues partially offset by increased operating and income tax expenses.  The decrease in earnings per share was due to dilution associated with a December, 2006 stock offering partially offset by the improved earnings.

During the first nine months of 2007, the Company incurred $12.2 million on construction projects and the acquisition of the Abbottstown Borough Water System.  The majority of the construction expenditures were for distribution system expansion and improvements.

	Period Ended September 30
	In 000's (except per share)
	Quarter		Nine Months
	2007	2006	2007	2006
Operating Revenues	$8,280	$7,665	$23,627	$21,295
Net Income	$1,757	$1,739	$  4,744	$  4,464
Average Number of Common Shares Outstanding	11,233	10,432	11,218	10,417
Basic Earnings Per Common Share	$  0.15	$  0.17	$    0.42	$    0.43
Dividends Paid Per Common Share	$0.118	$0.112	$  0.354	$  0.336

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