UPLOAD: SEC-generated letter
Published on March 14, 2008
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
Mail Stop 3561
February 27, 2008
Via U.S. Mail
Peter C. Nelson
President and CEO
California Water Service Group
1720 North First Street
San Jose, California 95112
Re: California Water Service Group
Form 10-K for the Fiscal Year Ended December 31, 2006
Filed March 14, 2007
Forms 10-Q for the Quarters Ended March 31, 2007, June 30, 2007
and
September 30, 2007
Definitive Schedule 14A
Filed March 14, 2007
File No. 1-13883
Dear Mr. Nelson:
We have completed our review of your Proxy Statement on
Schedule
14A, Forms 10-K and 10-Q, and have no further comments at this
time.
Sincerely,
H. Christopher Owings
Assistant Director
cc: Lynne McGee
Fax: (408) 367-8430