SEC – ‘UPLOAD’ from 8/30/22 re: Artesian Resources Corp. – ‘TEXT-EXTRACT’

On:  Tuesday, 8/30/22, at 2:30pm ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed   ·   Accession #:  0-22-9399

in

this entire Filing. an “Entity” Search.

Show

Documents searched

and

each “hit”. the 1st “hit”.

↓↑Hints

Comment or Other Letter from the SEC   —   Delayed-Release

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     39K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC - PDF's         2±     8K 
                Text                                                             

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC – PDF’s Text

Document Table of Contents

United States securities and exchange commission logo                           

August 30, 2022       

Dian C. Taylor                                                    
President and Chief Executive Officer                             
Artesian Resources Corporation                                    
664 Churchmans Road                                               
Newark, DE 19702                                                  

                                                      Re: Artesian Resources
Corporation                                                                     
                                                    Registration
Statement on Form S-3                                                           
                                                        Filed August 12,
2022                                                                            
                                                           File No. 333-266821

Dear Ms. Taylor:                                                  

        We have limited our review of your registration statement to
those issues we have                                                            
   addressed in our comments. In some of our comments, we may ask you to
provide us with                                                                 
information so we may better understand your disclosure.          

       Please respond to this letter by amending your registration
statement and providing the                                                     
     requested information. If you do not believe our comments apply to your
facts and                                                                       
      circumstances or do not believe an amendment is appropriate, please tell
us why in your                                                                  
response.                                                         

            After reviewing any amendment to your registration statement and
the information you                                                             
     provide in response to these comments, we may have additional comments.

Registration Statement on Form S-3 filed August 12, 2022          

Cover Page                                                        

1.                                                   Please revise your   
cover page to disclose your dual class capital structure consisting             
                                                     of Class A Non-Voting
Common Stock and Class B Common Stock. In this regard,                          
                                                 clarify that only
holders of Class B Common Stock have the right to vote for the election         
                                                      of directors and other
stockholder matters, and that holders of Class A Non-Voting                     
                                                      Common Stock generally
have no voting rights. Please also add related risk factor                      
                                           disclosure.
   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.                                              
Dian C. Taylor                                                                
Artesian Resources Corporation                                                  
August 30, 2022                                                                 
Page 2                                                                          

    Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate                                                                  
time for us to review any amendment prior to the requested effective date of    
the registration                                                                
statement.                                                                      

   Please contact Cheryl Brown, Staff Attorney, at (202) 551-3905 or Irene
Barberena-                                                                      
Meissner, Staff Attorney, at (202) 551-6548 with any questions.                 

                                                Sincerely,
FirstName LastNameDian C. Taylor                                                
                                                 Division of
Corporation Finance                                                             
Comapany NameArtesian Resources Corporation                                     
                                                        Office of Energy &
Transportation                                                                  
August 30, 2022 Page 2                                                          
cc:       Joanne R. Soslow, Esq.                                                
FirstName LastName                                                              

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Filed on:		8/30/22		UPLOAD
		8/12/22		4,  8-K,  S-3,  UPLOAD
				List all Filings