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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001144204-09-031198.txt : 20090605
<SEC-HEADER>0001144204-09-031198.hdr.sgml : 20090605
<ACCEPTANCE-DATETIME>20090605142900
ACCESSION NUMBER:		0001144204-09-031198
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20090601
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
FILED AS OF DATE:		20090605
DATE AS OF CHANGE:		20090605

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:		09876703

	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>
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STATES</font></div>
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D.C. 20549</font></div>
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EXCHANGE ACT OF 1934</font></div>
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2009</font></div>
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WATER CO. LTD.</font></div>
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Regatta Office Park</font></div>
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Three, 4<font style="DISPLAY: inline; FONT-SIZE: 70%; VERTICAL-ALIGN: super">th</font>
Floor</font></div>
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Form 8-K filing is intended to simultaneously satisfy the filing obligation of
the registrant under any of the following provisions (see General Instructions
A.2. below):</font></font></div>
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      pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
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      pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left">
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Item&#160;4.01.&#160;&#160;&#160;&#160;Change
in Registrant&#8217;s Certifying Accountant</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    </div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt">
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify">
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On June
1, 2009, Rachlin LLP, the independent registered public accountants for
Consolidated Water Co. Ltd. (the &#8220;Company&#8221;), merged with Marcum LLP, and on that
date, began practicing in Florida as MarcumRachlin, a division of Marcum
LLP&#160;(&#8220;MarcumRachlin&#8221;). Accordingly, effective June 1, 2009, the Company&#8217;s
independent registered public accountants became known as MarcumRachlin, and
Rachlin LLP effectively resigned as the Company&#8217;s independent registered public
accountants.&#160;&#160;In addition, on June 1, 2009, Marcum LLP changed its
name from Marcum &amp; Kliegman LLP to Marcum LLP.&#160;&#160;Although we
anticipate that Marcum LLP&#160;will serve as the Company&#8217;s independent
registered public accountants for the upcoming year, the engagement of
MarcumRachlin is subject to review and approval by the Company&#8217;s Audit
Committee.&#160;&#160;We expect the Audit Committee to address the possible
engagement of MarcumRachlin&#160;later this month.</font></div>
      </div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">During
the fiscal years ended December 31, 2007 and 2008, Rachlin LLP&#8217;s report on the
Company&#8217;s financial statements did not contain an adverse opinion or disclaimer
of opinion and was not qualified or modified as to uncertainty, audit scope, or
accounting principles. In addition, during each of the Company&#8217;s fiscal years
ended December 31, 2007 and 2008 and the interim period through June 1, 2009,
the Company did not have any disagreements with Rachlin LLP on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure, which, if not resolved to the satisfaction of Rachlin LLP,
would have caused Rachlin LLP to make reference to the subject matter of the
disagreements in connection with its reports on the Company&#8217;s financial
statements for the year or period in question. &#160;During the fiscal years
ended December 31, 2007 and 2008 and the interim period through June 1, 2009,
there have been no reportable events (as described in Item 304(a)(1)(v) of
Regulation S-K).</font></div>
      <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify">
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Company has requested that MarcumRachlin review the disclosure contained in this
report and has asked it to furnish the Company with a letter addressed to the
U.S. Securities and Exchange Commission containing any new information,
clarification of the Company&#8217;s expression of its views, or the respects in which
it does not agree with the statements made by the Company in response to Item
304(a) of Regulation S-K.&#160;&#160;A copy of such letter is filed as an
exhibit to this report.</font></div>
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              <td style="WIDTH: 124px"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Item
      9.01.&#160;</font></td>
              <td width="1065"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Financial
      Statements and Other Exhibits.</font></td>
            </tr>
            <tr valign="top">
              <td style="WIDTH: 48px"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td style="WIDTH: 124px"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td width="1065"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
            </tr>
            <tr valign="top">
              <td style="WIDTH: 48px"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td style="WIDTH: 124px"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">(d)
      Exhibits.</font></td>
              <td width="1065"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
            </tr>
            <tr valign="top">
              <td style="WIDTH: 48px"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td style="WIDTH: 124px"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td width="1065"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
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              <td style="WIDTH: 48px">
                <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></div>
              </td>
              <td style="WIDTH: 124px">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">16.1</font></div>
              </td>
              <td width="1065">
                <div align="justify">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Letter
      dated June 5, 2009 from MarcumRachlin to the U.S. Securities and Exchange
      Commission.</font></div>
                </div>
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            </tr>
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      </div>
    </div>
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        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">- 2
- -</font></div>
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        </div>
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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></div>
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              <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td valign="top" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
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      David W. Sasnett</font></td>
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              <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td valign="top" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
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    <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
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INDEX</font></div>
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No.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Description</font></div>
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                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">16.1</font></div>
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                <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Letter
      dated June 5, 2009 from MarcumRachlin to the U.S. Securities and Exchange
      Commission.</font></div>
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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
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16.1</font></div>
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    <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">June 5,
2009</font></div>
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and Exchange Commission</font></div>
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DC&#160;&#160;&#160;20549</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Commissioners:</font></div>
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read Item 4.01 of Consolidated Water Co. Ltd.&#8217;s Form 8-K filed on June 5, 2009,
and we agree with such statements insofar as they relate to our firm and the
predecessor firm, Rachlin LLP.</font></div>
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