8-K

UNITED STATESSECURITIES AND EXCHANGE COMMISSIONWASHINGTON, D.C. 20549

FORM 8-KCURRENT REPORTPURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported): July 9, 2009

SouthWest Water Company(Exact Name of Registrant as Specified in Its Charter)

Delaware	0-8176	95-1840947
(State of Incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)

One Wilshire Building
624 South Grand Avenue, Suite 2900
Los Angeles, CA	90017-3782
(Address of principal executive offices)	(Zip Code)

(213) 929-1800(Registrant’s telephone number, including area code)

(Former name, former address and former fiscal year, if changed since last report date)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

⃞ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

⃞ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

⃞ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

⃞ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 8.01 Other Events

On July 9, 2009 a news release was issued announcing that the Company completed the restatement of prior period financial statements.

The information contained in the news release is incorporated herein by reference and furnished as Exhibit 99.1.

Item 9.01 Financial Statements and Exhibits

(c)       Exhibits

Exhibit No.	Description
99.1	News Release issued July 9, 2009

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

		SOUTHWEST WATER COMPANY
		(Registrant)
		By:	/s/ William K. Dix
			Name:	William K. Dix
			Title:	Vice President, General
				Counsel and Corporate Secretary
Date:	July 9, 2009

EX-99.1

Exhibit 99.1

SouthWest Water Company Completes Comprehensive Financial Review of Prior Years’ Financial Results

LOS ANGELES--(BUSINESS WIRE)--July 9, 2009--SouthWest Water Company (NASDAQ:SWWC), a leading provider of water, wastewater and public works services, today announced that it has completed its comprehensive financial review. Restatement of prior period financial statements include the years ended December 31, 2006 and 2007 and the quarters ended March 31, 2008 and June 30, 2008. The table below shows the restated periods’ revenue and net income (loss) as compared to previously reported numbers. For the periods prior to January 1, 2006, the cumulative adjustments to correct errors are recorded as adjustments to retained earnings at December 31, 2005. The cumulative reduction in net income from the restatement was $10.2 million.

(in thousands)	Previously Reported			As Restated			Revenue Change			Net Income Change
Retained earnings at December 31, 2005	$	22,202		$	5,004					$	(17,198	)
Year ended December 31, 2006:
Revenue	$	218,802		$	212,503		$	(6,299	)
Net income (loss)	$	9,399		$	6,246					$	(3,153	)
Year ended December 31, 2007:
Revenue	$	217,347		$	214,876		$	(2,471	)
Net income (loss)	$	(8,046	)	$	1,589					$	9,635
Quarter ended March 31, 2008:
Revenue	$	50,763		$	49,610		$	(1,153	)
Net income (loss)	$	(601	)	$	(1,234	)				$	(633	)
Quarter ended June 30, 2008:
Revenue	$	57,066		$	56,931		$	(135	)
Net income (loss)	$	(787	)	$	355					$	1,142
Cumulative Net Income Adjustments due to Restatement										$	(10,207	)

The restatements are to correct for errors in previous financial statements and are more fully explained in Note 2 of Notes to Consolidated Financial Statements of the company’s Annual Report on Form 10-K for the year ended December 31, 2008 which was filed today with the Securities and Exchange Commission. The Form 10-K also discusses material weaknesses in the company’s internal control over financial reporting during and prior to the restatement periods, as well as plans to remediate such weaknesses, in Part II, Item 9A, “Controls and Procedures”.

About SouthWest Water Company

SouthWest Water Company provides a broad range of operations, maintenance and management services, including water production, treatment and distribution; wastewater collection and treatment; customer service; and utility infrastructure construction management. The company owns regulated public utilities and also serves cities, utility districts and private companies under contract. More than a million people in 9 states depend on SouthWest Water for high-quality, reliable service. Additional information may be found on the company’s website: www.swwc.com.

CONTACT:
SouthWest Water Company
DeLise Keim
VP Communications
213-929-1846
www.swwc.com