[LETTERHEAD OF CT WATER]
November 8, 2012
Via EDGAR Transmission and Electronic Mail
Mara L. Ransom, Assistant Director
Division of Corporation Finance
U.S. Securities and Exchange Commission
Station Place
100 F. Street, N.E.
Washington, D.C. 20549
FOR COMMISSION USE ONLY
Re: | Registration Statement on Form S-4 Initially Filed September 4, 2012, File No.: 333-183708 – Request for Acceleration of Effectiveness |
Dear Ms. Ransom:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Act”), Connecticut Water Service, Inc. (the “Company”) hereby requests that the effective date of the above captioned Registration Statement be accelerated so that the Registration Statement may become effective at 4:30 P.M., Eastern Time, on November 9, 2012, or as soon thereafter as practicable.
[Signature page follows.]
Sincerely Yours,
| ||
CONNECTICUT WATER SERVICE, INC.
| ||
| By: | /s/ David C. Benoit | |
| Name: | David C. Benoit | |
| Title: | Vice President – Finance and Chief Financial Officer | |
cc: | Eric W. Thornburg Kristen A. Johnson Edward B. Whittemore. Esq. Alan D. MacEwan, Esq. |
