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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001299933-05-001484.txt : 20050331
<SEC-HEADER>0001299933-05-001484.hdr.sgml : 20050331
<ACCEPTANCE-DATETIME>20050331091539
ACCESSION NUMBER:		0001299933-05-001484
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20050329
ITEM INFORMATION:		Other Events
FILED AS OF DATE:		20050331
DATE AS OF CHANGE:		20050331

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CONSOLIDATED WATER CO LTD
		CENTRAL INDEX KEY:			0000928340
		STANDARD INDUSTRIAL CLASSIFICATION:	WATER SUPPLY [4941]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E6
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-25248
		FILM NUMBER:		05716549

	BUSINESS ADDRESS:	
		STREET 1:		TRAFALGAR PL
		STREET 2:		WEST BAY RD
		CITY:			GRAND CAYMAN BWI CAY
		STATE:			E9
		ZIP:			00000
		BUSINESS PHONE:		8099474277

	MAIL ADDRESS:	
		STREET 1:		TRAFALGAR PLACE, WEST BAY ROAD, P.O. BOX
		STREET 2:		GRAND CAYMAN, CAYMAN ISLANDS, BWI

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CAYMAN WATER CO LTD
		DATE OF NAME CHANGE:	19941212
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>htm_3883.htm
<DESCRIPTION>LIVE FILING
<TEXT>
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<TITLE> Consolidated Water Co. Ltd. (Form: 8-K) </TITLE>
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		UNITED STATES<BR>
	SECURITIES AND EXCHANGE COMMISSION
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<BR>
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	WASHINGTON, D.C. 20549
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<P ALIGN="CENTER">
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	FORM 8-K
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	CURRENT REPORT
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	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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	Date of Report (Date of Earliest Event Reported):
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	&nbsp;
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	March 29, 2005
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<FONT SIZE="6">
	Consolidated Water Co. Ltd.
</FONT>
<FONT SIZE="2">
<BR>__________________________________________<BR>
	(Exact name of registrant as specified in its charter)
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	Cayman Islands
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	0-25248
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	Not Applicable
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_____________________<BR>
	(State or other jurisdiction
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_____________<BR>
	(Commission
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______________<BR>
	(I.R.S. Employer
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	of incorporation)
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	File Number)
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	Identification No.)
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	&nbsp;&nbsp;
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	Trafalgar Place, West Bay Road, P.O. Box 1114 GT, Grand Cayman, Cayman Islands
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	&nbsp;
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	none
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_________________________________<BR>
	(Address of principal executive offices)
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	&nbsp;
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___________<BR>
	(Zip Code)
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	Registrant&#146;s telephone number, including area code:
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	&nbsp;
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	345-945-4277
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</TD>
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<P ALIGN="CENTER">
<FONT SIZE="2">
	Not Applicable
<BR>______________________________________________<BR>
	Former name or former address, if changed since last report
</FONT>
<P ALIGN="CENTER">
<FONT SIZE="2">
	&nbsp;
</FONT>
<!-- CoverPageRegistrant END --><P><FONT SIZE="2">
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any
of the following provisions:</FONT>
</P>
<P><FONT SIZE="2">
[&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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<FONT SIZE="2">Top of the Form</FONT>
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<B>
	Item 8.01. Other Events.
</B>
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</P>
<P ALIGN="LEFT">
<FONT SIZE="2">
On March 16, 2005, Consolidated Water Co. Ltd. (the "Company") filed a Form 12b-25, Notification of Late Filing, with respect to the filing of its report on Form 10-K for the fiscal year ended December 31, 2004 (the "2004 Form 10-K").  At the time of the filing of the Form 12b-25, the Company had expected to file the 2004 Form 10-K on or before March 31, 2005.  However, on March 29, 2005, the Company and KPMG, the Company&#x2019;s independent auditors, determined that the 2004 Form 10-K would not be filed by March 31, 2005 because management&#x2019;s first annual report on the Company&#x2019;s internal control over financial reporting was not completed and KPMG advised the Company that it had reasonable doubt that it would be able to complete its related attestation report within the additional 45 day filing period that the Securities and Exchange Commission has granted this year for certain accelerated filers.  <br><br>As of the date of this Report on Form 8-K, no information has come to the attention of th
e Company which would cause it to revise its February 18, 2004 earnings guidance of between $1.00 and $1.05 per diluted share for the fiscal year ended December 31, 2004.  Because the audit of the Company&#x2019;s financial statements for the year ended December 31, 2004 has not been finalized by KPMG, there can be no assurance that the Company&#x2019;s February 18, 2004 earnings guidance will not be revised.<br><br>This Form 8-K includes earnings guidance for the fiscal year ended December 31, 2004, which constitutes a "forward-looking" statement.  This statement is made pursuant to the safe harbor provisions of Section 21E of the Securities Exchange Act of 1934.  Forward-looking statements inherently involve risks and uncertainties that could cause actual results to differ materially from the forward-looking statements.  If the Company is required to make adjustments to its financial statements for the fiscal year ended December 31, 2004 as a result of the on-going audit of such financial statements by KPM
G, and such adjustments are significant, the Company&#x2019;s February 18, 2004 earnings guidance may prove to be inaccurate.
</FONT>
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<FONT SIZE="2">Top of the Form</FONT>
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<B>
	SIGNATURES
</B>
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	Pursuant to the requirements of the Securities Exchange Act of 1934, the
	registrant has duly caused this report to be signed on its behalf by the
	undersigned hereunto duly authorized.
</FONT>
</P>
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	Consolidated Water Co. Ltd.
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	&nbsp;&nbsp;
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<I>
	March 31, 2005
</I>
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</TD>
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	&nbsp;
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<I>
	By:
</I>
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</TD>
<TD>
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	&nbsp;
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<I>
	Frederick W. McTaggart
</I>
<BR>
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</TD>
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	&nbsp;
</FONT>
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<I>
	Name: Frederick W. McTaggart
</I>
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<I>
	Title: President and Chief Executive Officer
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