SEC Comment Letter for TAMPA ELECTRIC CO (CIK 0000096271) — Oct 24, 2022
TAMPA ELECTRIC CO (CIK 0000096271)
Date: Oct. 24, 2022 · CIK: 0000096271 · Accession: 0000000000-22-011643
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File numbers found in text: 333-267890
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United States securities and exchange commission logo
October 24, 2022
Archie Collins
President and Chief Executive Officer
Tampa Electric Company
TECO Plaza
702 North Franklin Street
Tampa, FL 33602
Re:Tampa Electric Company
Registration Statement on Form S-3
Filed October 14, 2022
File No. 333-267890
Dear Archie Collins:
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 Arthur Tornabene-Zalas at (202) 551-3162 or Laura Nicholson, Special
Counsel, at (202) 551-3584 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Megan Foscaldi, Esq.