SEC Comment Letter for AMERICAN ELECTRIC POWER CO INC (AEP) (CIK 0000004904) (AEP) — Jun 4, 2014
AMERICAN ELECTRIC POWER CO INC (AEP) (CIK 0000004904)
Date: June 4, 2014 · CIK: 0000004904 · Accession: 0000000000-14-028459
AI Filing Summary & Sentiment
Letter
June 4 , 2014 Via E -mail Brian X. Tierney Chief Financial Officer American Electric Power Company, Inc. 1 Riverside Plaza Columbus, Ohio 43215
Re: American Electric Power Company, Inc. Form 10-K for the Fiscal Year Ended December 31, 2013 Filed February 25, 2014 File No. 1-3525
Dear Mr. Tierney:
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the 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 rules require.
Sincerely,
/s/ William H. Thompson
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June 4 , 2014 Via E -mail Brian X. Tierney Chief Financial Officer American Electric Power Company, Inc. 1 Riverside Plaza Columbus, Ohio 43215 Re: American Electric Power Company, Inc. Form 10-K for the Fiscal Year Ended December 31, 2013 Filed February 25, 2014 File No. 1-3525 Dear Mr. Tierney: We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the 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 rules require. Sincerely, /s/ William H. Thompson William H. Thompson Accounting Branch Chief cc: Joseph M. Buonaiuto, Controller and Chief Accounting Officer