SEC Comment Letter 0000000000-24-004216 to SIERRA PACIFIC POWER CO (CIK 0000090144)
SIERRA PACIFIC POWER CO (CIK 0000090144)
Date: April 17, 2024 · CIK: 0000090144 · Accession: 0000000000-24-004216
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File numbers found in text: 333-278570
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United States securities and exchange commission logo
April 17, 2024
Douglas A. Cannon
President and CEO
Sierra Pacific Power Company
6100 Neil Road
Reno, Nevada 89511
Re:Sierra Pacific Power Company
Registration Statement on Form S-4
Filed April 9, 2024
File No. 333-278570
Dear Douglas A. Cannon:
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 Timothy S. Levenberg at 202-551-3707 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Alexander B. Young, Esq., of ArentFox Schiff LLP