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SEC Comment Letter for APPALACHIAN POWER CO (CIK 0000006879) — Dec 23, 2022

APPALACHIAN POWER CO (CIK 0000006879)
Date: Dec. 23, 2022 · CIK: 0000006879 · Accession: 0000000000-22-013877

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 333-268874

Date
December 23, 2022
Author
Nicholas Akins
Form
UPLOAD
Company
APPALACHIAN POWER CO (CIK 0000006879)

Letter

United States securities and exchange commission logo December 23, 2022 Nicholas Akins Chairman of the Board and Chief Executive Officer APPALACHIAN POWER CO 1 Riverside Plaza Columbus, Ohio 43215 Re:APPALACHIAN POWER CO Registration Statement on Form S-3 Filed December 19, 2022 File No. 333-268874 Dear Nicholas Akins: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Claudia Rios, Staff Attorney, at (202) 551-8770 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Ryan Aguiar

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United States securities and exchange commission logo
December 23, 2022
Nicholas Akins
Chairman of the Board and Chief Executive Officer
APPALACHIAN POWER CO
1 Riverside Plaza
Columbus, Ohio 43215
Re:APPALACHIAN POWER CO
Registration Statement on Form S-3
Filed December 19, 2022
File No. 333-268874
Dear Nicholas Akins:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Claudia Rios, Staff Attorney, at (202) 551-8770 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:       Ryan Aguiar