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SEC Comment Letter for APPALACHIAN POWER CO (CIK 0000006879) — May 9, 2005

APPALACHIAN POWER CO (CIK 0000006879)
Date: May 9, 2005 · CIK: 0000006879 · Accession: 0000000000-05-022623

AI Filing Summary & Sentiment

Date
May 9, 2005
Author
Jim Allegretto
Form
UPLOAD
Company
APPALACHIAN POWER CO (CIK 0000006879)

Letter

via U.S. mail and facsimile Ms. Susan Tomasky Chief Financial Officer American Electric Power Company, Inc. 1 Riverside Plaza Columbus, OH 43215 Form 10-K for the fiscal year ended December 31, 2004 Filed March 2, 2005

RE: 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 Power Company, File No. 1-3146

Dear Ms. Tomasky:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Jim Allegretto
Senior Assistant Chief
Accountant

Show Raw Text
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Mail Stop 0308

 May 9, 2005

via U.S. mail and facsimile

Ms. Susan Tomasky
Chief Financial Officer
American Electric Power Company, Inc.
1 Riverside Plaza
Columbus, OH 43215

	RE:	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 Power Company, File No. 1-3146

		Form 10-K for the fiscal year ended December 31, 2004
		Filed March 2, 2005

Dear Ms. Tomasky:

      We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

							Sincerely,

							Jim Allegretto
							Senior Assistant Chief
Accountant

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Ms. Tomasky
March 30, 2005
Page 1 of 1

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