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February 4, 2021

Martin A. Kropelnicki
President and Chief Executive Officer
CALIFORNIA WATER SERVICE GROUP
1720 North First Street
San Jose, CA 95112

Re: CALIFORNIA WATER
SERVICE GROUP
Form 10-K for
Fiscal Year Ended December 31, 2019
Filed February 27,
2020
File No. 001-13883

Dear Mr. Kropelnicki:

We have completed our review of your filing. We remind you that
the company and its
management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
any review, comments, action or absence of action by the staff.




Sincerely,


Division of Corporation Finance

Office of Energy & Transportation