SEC Comment Letter for AMERICAN ELECTRIC POWER CO INC (AEP) (CIK 0000004904) (AEP) — Sep 5, 2017
AMERICAN ELECTRIC POWER CO INC (AEP) (CIK 0000004904)
Date: Sept. 5, 2017 · CIK: 0000004904 · Accession: 0000000000-17-031294
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Mail Stop 3561 September 5 , 2017 Brian X. Tierney Executive Vice President and Chief Financial Officer American Electric Power Company, Inc. 1 Riverside Plaza Columbus, Ohio 43215 Re: American Electric Power Company, Inc. Form 10-K for Fiscal Year Ended December 31, 2016 Filed February 28, 2017 File No. 1-3525 Dear Mr. Tierney : We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ William H. Thompson William H. Thompson Accounting Branch Chief Office of Consumer Products