Summary of CONSOLIDATED WATER CO LTD

Item 4.01. Change in Registrant's Certifying Accountant

On June 1, 2009, Rachlin LLP, the independent registered public accountants for Consolidated Water Co. Ltd. (the "Company"), merged with Marcum LLP, and on that date, began practicing in Florida as MarcumRachlin, a division of Marcum LLP ("MarcumRachlin"). Accordingly, effective June 1, 2009, the Company's independent registered public accountants became known as MarcumRachlin, and Rachlin LLP effectively resigned as the Company's independent registered public accountants. In addition, on June 1, 2009, Marcum LLP changed its name from Marcum & Kliegman LLP to Marcum LLP. Although we anticipate that Marcum LLP will serve as the Company's independent registered public accountants for the upcoming year, the engagement of MarcumRachlin is subject to review and approval by the Company's Audit Committee. We expect the Audit Committee to address the possible engagement of MarcumRachlin later this month.

During the fiscal years ended December 31, 2007 and 2008, Rachlin LLP's report on the Company's financial statements did not contain an adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principles. In addition, during each of the Company's fiscal years ended December 31, 2007 and 2008 and the interim period through June 1, 2009, the Company did not have any disagreements with Rachlin LLP on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which, if not resolved to the satisfaction of Rachlin LLP, would have caused Rachlin LLP to make reference to the subject matter of the disagreements in connection with its reports on the Company's financial statements for the year or period in question. During the fiscal years ended December 31, 2007 and 2008 and the interim period through June 1, 2009, there have been no reportable events (as described in Item 304(a)(1)(v) of Regulation S-K).

The Company has requested that MarcumRachlin review the disclosure contained in this report and has asked it to furnish the Company with a letter addressed to the U.S. Securities and Exchange Commission containing any new information, clarification of the Company's expression of its views, or the respects in which it does not agree with the statements made by the Company in response to Item 304(a) of Regulation S-K. A copy of such letter is filed as an exhibit to this report.