United States securities and exchange commission logo December 28, 2021 Eva G. Tang Chief Financial Officer American States Water Company 630 E. Foothill Blvd. San Dimas, CA 91773-1212 Re: American States Water Company Form 10-K for the Fiscal Year ended December 31, 2020 Filed February 22, 2021 File No. 001-14431 Dear Ms. Tang: 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