Correspondence 0001104659-24-056100 from SIERRA PACIFIC POWER CO (CIK 0000090144)
SIERRA PACIFIC POWER CO (CIK 0000090144)
Date: May 2, 2024 · CIK: 0000090144 · Accession: 0001104659-24-056100
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File numbers found in text: 333-278570
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CORRESP
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SIERRA PACIFIC POWER COMPANY
6100 Neil
Road
Reno, Nevada
89511
VIA EDGAR
May 2, 2024
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: Sierra Pacific
Power Company Registration Statement on Form S-4 (File No. 333-278570)
Ladies and Gentlemen:
This letter is sent on
behalf of Sierra Pacific Power Company (the “Company”) in connection with the above-referenced Registration Statement on Form S-4 (the
“Registration Statement”) filed with the Securities and Exchange Commission by the Company pursuant to the Securities Act
of 1933, as amended (the “Securities Act”). Pursuant to Rule 461 promulgated under the Securities Act, the Company hereby
respectfully requests that the effective time of the Registration Statement be accelerated so that it may become effective at 4:00 p.m.,
Eastern Time, on May 6, 2024, or as soon as practicable thereafter.
We request that we be
notified of such effectiveness by telephone call to Alexander Young at (312) 258-5737 of ArentFox Schiff LLP.
[Signature Page Follows]
Very truly yours,
SIERRA PACIFIC POWER COMPANY
/s/ Michael Behrens
Michael Behrens
Vice President and Chief Financial
Officer
cc:
Alexander B. Young, ArentFox Schiff LLP
[Signature Page to Acceleration
Request]