SEC Comment Letter 0000000000-24-010612 to SOUTHWESTERN ELECTRIC POWER CO (CIK 0000092487)
SOUTHWESTERN ELECTRIC POWER CO (CIK 0000092487)
Date: Sept. 19, 2024 · CIK: 0000092487 · Accession: 0000000000-24-010612
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File numbers found in text: 333-282060
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September 19, 2024
William J. Fehrman
Chair of the Board and Chief Executive Officer
Southwestern Electric Power Company
1 Riverside Plaza
Columbus, OH 43215
Re:Southwestern Electric Power Company
Registration Statement on Form S-3
Filed September 12, 2024
File No. 333-282060
Dear William J. Fehrman:
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 Michael Purcell at 202-551-5351 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:David House