SEC Comment Letter for PUBLIC SERVICE CO OF OKLAHOMA (CIK 0000081027) — Dec 23, 2020
PUBLIC SERVICE CO OF OKLAHOMA (CIK 0000081027)
Date: Dec. 23, 2020 · CIK: 0000081027 · Accession: 0000000000-20-012392
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File numbers found in text: 333-251378
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United States securities and exchange commission logo
December 23, 2020
David C. House
Associate General Counsel
PUBLIC SERVICE CO OF OKLAHOMA
1 Riverside Plaza
Columbus, Ohio 43215
Re:PUBLIC SERVICE CO OF OKLAHOMA
Registration Statement on Form S-3
Filed December 16, 2020
File No. 333-251378
Dear Mr. House:
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 Kevin Dougherty at (202) 551-3271 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation