TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 9, 2020 James P. Lynch Chief Financial Officer SJW Group 110 West Taylor Street San Jose, California 95110 Re: SJW Group Form 10-K for the Year Ended December 31, 2019 Filed March 2, 2020 File No. 001-08966 Dear Mr. Lynch: 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