David C. Benoit
Vice President, Finance and CFO
Connecticut Water Service, Inc.
NASDAQ: CTWS
93 West Main Street
Clinton, Connecticut 06413-1600
PHONE: 860-664-6030 FAX: 860-669-9326
Email:dbenoit@ctwater.com
November 5, 2013
VIA EDGAR Correspondence
and electronic mail (niethamerj@sec.gov)
Mr. Jason Niethamer
Assistant Chief Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
Mail Stop 3561
Station Place
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Connecticut Water Service, Inc. | |
| Form 10-K for the Fiscal Year Ended December 31, 2012 | ||
| Filed March 18, 2013 (File No. 0-08084) |
Dear Mr. Niethamer:
As you discussed with Ted Whittemore of Murtha Cullina LLP of Hartford, Connecticut on November 4, 2013, Connecticut Water Service, Inc. hereby advises you that, in response to the November 1, 2013 comment letter of the SEC’s Division of Corporation Finance, it intends to submit a written reply letter on or before Monday, November 25, 2013.
If you have any questions regarding this letter, please feel free to contact Mr. Whittemore by electronic mail at: ewhittemore@murthalaw.com or by telephone at (860) 240-6075 or to contact me directly by electronic mail at: dbenoit@ctwater.com or by telephone at (860) 664-6030.
| Regards, |
/s/ David C. Benoit |
| David C. Benoit |
| Vice President – Finance, Chief Financial Officer and Treasurer |
| cc: | Ted Whittemore |