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United States securities and exchange commission logo October 19, 2021 Daniel J. Schuller Chief Financial Officer Essential Utilities, Inc. 762 W. Lancaster Avenue Pryn Mawr, Pennsylvania 09101 Re: Essential Utilities, Inc. Form 10-K for the Fiscal Year Ended December 31, 2020 Form 8-K filed February 25, 2021 File No. 001-06659 Dear Mr. Schuller: We have completed our review of your filings. 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