Item 9.01 Financial Statements and Exhibits

(d) Exhibits

In November 2008, SouthWest Water Company (the "Company") announced that certain previously issued financial statements should no longer be relied upon and that those financial statements would be restated. Concurrent with that announcement, the Company suspended offers and sales of securities under its Employee Stock Purchase Plan (the "ESPP"). With the recent filing of the Company's report on Form 10-Q for the quarter ended June 30, 2009, the Company has now filed all reports required by Section 13 of the Securities Exchange Act of 1934 during the preceding 12 months, and the Company is planning on reopening the ESPP. The purpose of this Form 8-K filing is to revise the "Consent of Independent Registered Public Accounting Firm" filed as Exhibit 23.1 in the Company's 2008 Form 10-K to include the previously filed S-8 Registration Statement relating to the ESPP among the registration statements into which the auditors report is incorporated.