<SEC-DOCUMENT>0001144204-12-002181.txt : 20120606
<SEC-HEADER>0001144204-12-002181.hdr.sgml : 20120606
<ACCEPTANCE-DATETIME>20120113085839
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ACCESSION NUMBER:		0001144204-12-002181
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20120113

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:		CORRESP

	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
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0.7in; text-align: center">Edwards Wildman Palmer LLP<BR>
525 Okeechobee Boulevard, Suite 1600<BR>
West Palm Beach, FL 33401</P>



<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 24pt">January 12, 2012</P>

<P STYLE="font: bold 10pt Times New Roman Bold; margin: 0 0 12pt; text-decoration: underline; text-transform: uppercase">via Edgar</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Mr. Andrew D. Mew</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Accounting Branch Chief</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">United States Securities &amp; Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington, DC 20549-0405</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0pt; text-indent: 0.5in">Re:&nbsp;&nbsp;&nbsp;Consolidated Water Co. Ltd.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 22pt; text-indent: 0.5in; text-align: left">Form 10-K for Fiscal Year Ended December
31, 2010</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 22pt; text-indent: 0.5in">Filed March 16, 2011</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 22pt; text-indent: 0.5in">Form 10-Q for Fiscal Quarter Ended
September 30, 2011</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 22pt; text-indent: 0.5in">Filed November 9, 2011</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 22pt; text-indent: 0.5in">SEC File No. 0-25248</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Dear Mr. Mew:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">On behalf of our client, Consolidated
Water Co. Ltd. (the &ldquo;Company&rdquo;), we hereby advise you that it is the Company&rsquo;s intention to respond to your December
29, 2011 letter by no later than January 26, 2012. If the staff has any questions regarding this letter, please do not hesitate
to contact me at 561-820-0212.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Sincerely,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.25in 0 0">/s/ Leslie J. Croland</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.25in 0 0"><BR>
Leslie J. Croland</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0 0.5in; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">PMB 431085.1</P>



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