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)    November 19, 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


     On October 7, 2003, Stambaugh Ness, P.C., the Registrant's principal
accountants, notified the Registrant that it will decline to stand for
appointment in 2004.  Stambaugh Ness, P.C. has chosen not to continue to
provide independent auditing services to companies who report to the
Securities and Exchange Commission.

     On November 17, 2003, the Audit Committee of the Registrant's Board of
Directors voted to engage Beard Miller Company, LLP as principal accountants
to replace Stambaugh Ness, P.C.  The change will become effective for the
2003 year end audit and will continue for the 2004 audit.

     In connection with the audits of the two fiscal years ended December 31,
2002, and the subsequent interim periods through September 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 November 19, 2003 stating that it has found
no basis for disagreement with such statements.

     During the years ended December 31, 2002 and 2001 and the subsequent
interim periods through the date of this Form 8-K, neither the registrant
nor anyone on its behalf consulted Beard Miller Company LLP on any matters
or reportable events listed in Item 304 (a)(2)(i) and (ii).


     (a) Exhibits

         16.1 Letter from Stambaugh Ness, PC, dated November 19, 2003


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

Dated:  November 19, 2003                    By: /S/ Kathleen M. Miller
                                                (Kathleen M. Miller)
                                                Chief Financial Officer

                                  EXHIBIT 16.1

November 19, 2003

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  205493


We have read Item 4 of Form 8-K dated November 19, 2003 of The York Water
Company and are in agreement with the statements contained in the paragraphs.