While water regulation in Utah is somewhat different from California and other larger more urbanized states, there are some underlying common concerns. All companies should be treated equitably by regulatory agencies. Regulators should have laws and rules in place that make the regulators responsive to the needs and concerns of those they regulate. Water companies should not be at the mercy of seemingly arbitrary decisions of regulatory personnel as alleged to have existed in California. Also, the process should not be so complicated and costly that it places an undue burden on the smaller water utilities thus pushing them toward inviability. These concerns are not unique to water companies in Utah and California. This paper presents a review by The Utah Division of Public Utilities of the information in the California case and in certain NRRI and other publications and found that there were more dissimilarities than similarities particularly between the Utah and the California approach to regulating water companies.