November 8, 2017
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-0405
Attention: Mr. William H. Thompson, Accounting Branch Chief
| Re: | Consolidated Water Co. Ltd. |
Form 10-K for Fiscal Year Ended December 31, 2016
Filed March 16, 2017
Form 10-Q for the Quarterly Period Ended June 30, 2017
Filed August 9, 2017
Definitive Proxy Statement on Schedule 14A
Filed April 12, 2017
File No. 0-25248
Ladies and Gentlemen:
Consolidated Water Co. Ltd. (the “Company”) hereby advises the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) that the Company has received the Staff's letter dated November 6, 2017 (the “Comment Letter”), regarding the Commission's review of the above referenced filings. The Comment Letter requests that the Company respond within ten (10) business days from the date thereof, or inform the Staff of when the Company would provide a response. As discussed with Driscoll Ugarte, the Company's outside U.S. counsel at Duane Morris LLP, the Company respectfully requests an additional extension until December 5, 2017 to respond to the Comment Letter. The Company is committed to responding to the Comment Letter promptly and intends to provide a response to the Staff no later than December 5, 2017. Should you have any questions regarding the request made herein, please do not hesitate to contact me at (954) 509-8200. Thank you very much for your courtesy and cooperation in this matter.
| Sincerely, | |
| /s/ David W. Sasnett | |
| Chief Financial Officer |
| cc: | Donna Di Silvio, Staff Accountant |
Scott Anderegg, Staff Attorney
Mara Ransom, Assistant Director
Frederick W. McTaggart, Chief Executive Officer and President
Driscoll R. Ugarte, Esq.