SouthWest Water Company
One Wilshire Building
624 S. Grand Avenue, Suite 2900
Los Angeles, CA 90017
BY EDGAR
June 24, 2010
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: SouthWest Water Company
Preliminary Proxy Statement on Schedule 14A
File No. 000-08716
Ladies and Gentlemen:
In response to a request from the staff of the Securities and Exchange Commission (the “Commission”) with respect to the above-referenced filing, SouthWest Water Company (the “Company”) hereby acknowledges that:
· the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
· staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
· the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
SouthWest Water Company
By: | /s/ MARK A. SWATEK |
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Mark A. Swatek |
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President and Chief Executive Officer |
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