SEC Comment Letter for AMERICAN ELECTRIC POWER CO INC (AEP) (CIK 0000004904) (AEP) — Jun 28, 2007
AMERICAN ELECTRIC POWER CO INC (AEP) (CIK 0000004904)
Date: June 28, 2007 · CIK: 0000004904 · Accession: 0000000000-07-031671
AI Filing Summary & Sentiment
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-3561 DIVISION OF CORPORATION FINANCE VIA FACSIMILE AND U.S. MAIL June 19, 2007 Mr. Joseph M. Buonaiuto Senior Vice President, Controll er and Chief Accounting Officer American Electric Power Company, Inc. 1 Riverside Plaza, 28th Floor Columbus, OH 43215
Re: American Electric Power Co mpany, Inc., File No. 1-3525 AEP Generating Company, File No. 0-18135 AEP Texas Central Company, File No. 0-346 AEP Texas North Company, File No. 0-340 Appalachian Power Company, File No. 1-3457 Columbus Southern Power Company, File No. 1-2680 Indiana Michigan Power Company, File No. 1-3570 Kentucky Power Company, File No. 1-6858 Ohio Power Company, File No. 1-6543 Public Service Company of Oklahoma, File No. 0-343 Southwestern Electric Po wer Company, File No. 1-3146 Form 10-K for Fiscal Ye ar Ended December 31, 2006 Filed February 28, 2007 Form 10-Q for Fiscal Quar ter Ended March 31, 2007
Dear Mr. Buonaiuto:
We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time.
S i n c e r e l y ,
William Thompson B r a n c h C h i e f
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-3561
DIVISION OF
CORPORATION FINANCE
VIA FACSIMILE AND U.S. MAIL
June 19, 2007
Mr. Joseph M. Buonaiuto
Senior Vice President, Controll er and Chief Accounting Officer
American Electric Power Company, Inc.
1 Riverside Plaza, 28th Floor
Columbus, OH 43215
Re: American Electric Power Co mpany, Inc., File No. 1-3525
AEP Generating Company, File No. 0-18135
AEP Texas Central Company, File No. 0-346
AEP Texas North Company, File No. 0-340
Appalachian Power Company, File No. 1-3457
Columbus Southern Power Company, File No. 1-2680
Indiana Michigan Power Company, File No. 1-3570
Kentucky Power Company, File No. 1-6858
Ohio Power Company, File No. 1-6543
Public Service Company of Oklahoma, File No. 0-343
Southwestern Electric Po wer Company, File No. 1-3146
Form 10-K for Fiscal Ye ar Ended December 31, 2006
Filed February 28, 2007
Form 10-Q for Fiscal Quar ter Ended March 31, 2007
Dear Mr. Buonaiuto:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
S i n c e r e l y ,
William Thompson
B r a n c h C h i e f