SEC Comment Letter for SOUTHWESTERN ELECTRIC POWER CO (CIK 0000092487) — May 18, 2020
SOUTHWESTERN ELECTRIC POWER CO (CIK 0000092487)
Date: May 18, 2020 · CIK: 0000092487 · Accession: 0000000000-20-004414
AI Filing Summary & Sentiment
File numbers found in text: 333-238159
Letter
United States securities and exchange commission logo May 18, 2020 Nicholas K. Akins Chairman and Chief Executive Officer SOUTHWESTERN ELECTRIC POWER CO 1 Riverside Plaza Columbus, Ohio 43215 Re:SOUTHWESTERN ELECTRIC POWER CO Registration Statement on Form S-3 Filed May 11, 2020 File No. 333-238159 Dear Mr. 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 Kevin Dougherty at (202) 551-3271 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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United States securities and exchange commission logo
May 18, 2020
Nicholas K. Akins
Chairman and Chief Executive Officer
SOUTHWESTERN ELECTRIC POWER CO
1 Riverside Plaza
Columbus, Ohio 43215
Re:SOUTHWESTERN ELECTRIC POWER CO
Registration Statement on Form S-3
Filed May 11, 2020
File No. 333-238159
Dear Mr. 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 Kevin Dougherty at (202) 551-3271 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation