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SEC Company Response from DAYTON POWER & LIGHT CO (CIK 0000027430) — Dec 10, 2025

DAYTON POWER & LIGHT CO (CIK 0000027430)
Date: Dec. 10, 2025 · CIK: 0000027430 · Accession: 0001193125-25-314375

AI Filing Summary & Sentiment

File numbers found in text: 333-291976

Date
December 10, 2025
Author
The Dayton Power and Light Company
Form
CORRESP
Company
DAYTON POWER & LIGHT CO (CIK 0000027430)

Letter

The Dayton Power and Light Company

(d/b/a AES Ohio)

Woodman Drive

Dayton, Ohio 45432

December 10, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: The Dayton Power and Light Company (d/b/a AES Ohio)

Registration Statement on Form S-4

File No. 333-291976

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, The Dayton Power and Light Company, which does business as AES Ohio (the “Company”), hereby respectfully requests that the effective date of the above referenced Registration Statement on Form S-4 be accelerated to 4:00 p.m. (EDT) on Friday, December 12, 2025, or as soon thereafter as practicable.

Very truly yours,
The Dayton Power and Light Company

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CORRESP
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CORRESP

 The Dayton Power and Light Company

(d/b/a AES Ohio)

 1065
Woodman Drive

 Dayton, Ohio 45432

December 10, 2025

 VIA EDGAR

Securities and Exchange Commission

 Division of Corporate
Finance

 100 F Street, N.E.

 Washington, D.C. 20549

Re:
 The Dayton Power and Light Company (d/b/a AES Ohio)

 
 Registration Statement on Form S-4

 
 File No. 333-291976

Ladies and Gentlemen:

 Pursuant to
Rule 461 promulgated under the Securities Act of 1933, as amended, The Dayton Power and Light Company, which does business as AES Ohio (the “Company”), hereby respectfully requests that the effective date of the above
referenced Registration Statement on Form S-4 be accelerated to 4:00 p.m. (EDT) on Friday, December 12, 2025, or as soon thereafter as practicable.

Very truly yours,

 The Dayton Power and Light Company

(d/b/a AES Ohio)

By:

 /s/ Brian Hylander

Name:

Brian Hylander

Title:

Vice President, General Counsel and Secretary

cc:
 Richard D. Truesdell, Jr.

 
 Jenna M. Godfrey

 
 Davis Polk & Wardwell LLP