December 18, 2017
Via EDGAR Transmission
and email to: bagleyk@sec.gov
Mara L. Ransom, Assistant Director,
Office of Consumer Products
Katherine Bagley, Staff Attorney
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-3 Filed on September 8, 2017 |
| File No.: 333-220387 – Request for Acceleration of Effectiveness |
Dear Ms. Ransom and Ms. Bagley:
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 Registration Statement be accelerated so that the Registration Statement may become effective at 4:00 P.M., Eastern Time, on December 20, 2017, or as soon thereafter as practicable.
In connection with this request for acceleration pursuant to Rule 461 under the Act, the Company and its management are aware that they are responsible for the accuracy and adequacy of the disclosures in the Registration Statement, notwithstanding any review, comments, action or absence of action by the SEC Staff.
Mara L. Ransom
Katherine Bagley
U.S. Securities and Exchange Commission
December 18, 2017
Page 2
Edward B. Whittemore of Murtha Cullina LLP, counsel to the Company, will submit hardcopy of this letter to your attention via email delivery to Ms. Bagley. If you have any questions or concerns, please contact me at (860) 664-6030 or dbenoit@ctwater.com.
| Sincerely Yours, | ||
| CONNECTICUT WATER SERVICE, INC. | ||
| By: | /s/ David C. Benoit | |
| Name: | David C. Benoit | |
| Title: | Interim President and Chief Executive Officer, Senior Vice President – Finance and Chief Financial Officer and Treasurer | |
| cc: | Kristen A. Johnson |
| Edward B. Whittemore |