SecProbe.io

August 10, 2010
 Michael G. Morris Chief Executive Officer American Electric Power Company, Inc. Appalachian Power Company Ohio Power Company 1 Riverside Plaza Columbus, Ohio  43215

Re: American Electric Power Company, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2009 Filed February 26, 2010 Definitive Proxy Statement on Schedule 14A Filed March 15, 2010 File No. 001-03525  Appalachian Power Company Form 10-K for the Fiscal Year Ended December 31, 2009 Filed February 26, 2010 Definitive Information St atement on Schedule 14A
Filed March 19, 2010 File No. 001-03457  Ohio Power Company Form 10-K for the Fiscal Year Ended December 31, 2009
Filed February 26, 2010
Definitive Information St atement on Schedule 14A
Filed March 19, 2010 File No. 001-06543  Columbus Southern Power Company  Form 10-K for the Fiscal Year Ended December 31, 2009 Filed February 26, 2010 File No. 001-06543  Indiana Michigan Power Company  Form 10-K for the Fiscal Year Ended December 31, 2009 Filed February 26, 2010 File No. 001-06543  Public Service Company of Oklahoma  Form 10-K for the Fiscal Year Ended December 31, 2009

Michael G. Morris
American Electric Power Company, Inc. Appalachian Power Company Ohio Power Company August 10, 2010 Page 2

Filed February 26, 2010 File No. 001-06543  Southwestern Electric Power Company  Form 10-K for the Fiscal Year Ended December 31, 2009 Filed February 26, 2010 File No. 001-06543
Dear Mr. Morris:

We have reviewed your responses and ha ve the following comments.  You should
comply with the comments in all future filings, as applicable.  Please confirm in writing that you will do so and also explain to us in sufficient de tail for an understanding of the disclosure how
you intend to comply by providing us with your proposed revisions.  In some of our comments,
we may ask you to provide us with informati on so we may better unders tand your disclosure.

Please respond to this letter within te n business days by providing the requested
information or by advising us when you will provide the requested response.  If you do not believe our comments apply to your facts and circum stances, please tell us why in your response.

After reviewing the information you provide in response to these comments, we may
have additional comments.

General

1. We note the acknowledgements provided by Am erican Electric Power Company, Inc. in
the penultimate paragraph in  your response letter.  Pl ease also provide such
acknowledgements from each of Appalachian Power Company, Ohio Power Company, Columbus Southern Power Company, Indiana Michigan Power Company, Public Service Company of Oklahoma and Southwestern Electric Power Company.

Michael G. Morris
American Electric Power Company, Inc. Appalachian Power Company Ohio Power Company August 10, 2010 Page 3

Form 10-K for Fiscal Year Ended December 31, 2009

 Exhibit 13. 2009 Annual Reports

 American Electric Power Company, Inc. and Subsidiary Companies

 Consolidated Financial Statements, page A-40

 Notes to Consolidated Financial Statements, page A-46

 Note 14. Financing Activities, page A-116

Dividend Restrictions, page A-119
2. We reviewed your response to comment six in our letter dated June 24, 2010.  We
understand that in considering paragraphs (e)( 3)(i) and (ii) of Rule  4-08 of Regulation S-
X and Schedule I required by Rule 5-04 of Regul ation S-X you conclude d that restricted
nets assets include the par value of common st ock, preferred stock and restricted retained
earnings per debt agreements.  Rule 4-08(e)(3) requires the determination of restricted net
assets, as opposed to restri cted retained earnings, of c onsolidated and unconsolidated
subsidiaries and the parent’s  equity in undistributed ear nings of 50% or less owned
persons accounted for by the equity method.  Considering the leve rage restrictions
contained in the credit agreements of your s ubsidiaries, please reconsider whether your
computation of restricted net assets comp lies with paragraph (e)(3) of Rule 4-08 and
whether you should provide the disclosures re quired by paragraphs (e)(3)(i) and (ii) of
Rule 4-08 of Regulation S-X a nd Schedule I required by Rule 5- 04 of Regulation S-X.  If
you believe your computation of restricted net assets complies with Rule 4-08(e)(3) of
Regulation S-X please advise in further detail.

Appalachian Power Company Definitive Information Statement on Schedule 14C
Ohio Power Company Definitive Information Statement on Schedule 14C
 Director Nomination Process, page 4

3. We note your response to comment 17 in our  letter dated June 24, 2010 and understand
that AEP has the voting power sufficient to  elect the directors of APC and OPC.
However, please revise your disclosure to describe the process by which the boards of
directors of each of APC and OPC identify and evaluate nominees for director.

We urge all persons who are responsible for th e accuracy and adequacy of the disclosure
in the filing to be certain that the filing include s the information the Securities Exchange Act of
1934 and all applicable Exchange Act rules requir e.  Since the company and its management are
in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.

Michael G. Morris
American Electric Power Company, Inc. Appalachian Power Company Ohio Power Company August 10, 2010 Page 4

You may contact Adam Phi ppen, Staff Accountant, at (202) 551-3336 or Bill Thompson,
Accounting Branch Chief, at (202) 551-3344 if you have questions regarding comments on the
financial statements and related matters.  Please contact Lilyanna L. Peyser , Attorney Advisor, at
(202) 551-3222, Brigitte Lippmann, Special Coun sel, at (202) 551-3713, or me at (202) 551-
3720 with any other questions.
Sincerely,

H. Christopher Owings Assistant Director