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SEC Comment Letter for UNION LIGHT HEAT & POWER CO (CIK 0000100858) — Nov 22, 2005

UNION LIGHT HEAT & POWER CO (CIK 0000100858)
Date: Nov. 22, 2005 · CIK: 0000100858 · Accession: 0000000000-05-058937

AI Filing Summary & Sentiment

Date
November 10, 2005
Author
Branch Chief
Form
UPLOAD
Company
UNION LIGHT HEAT & POWER CO (CIK 0000100858)

Letter

November 10, 2005 Mail Stop 3561 Wendy L. Aumiller Vice President and Treasurer The Union Light, Heat and Power Company 139 East Fourth Street Cincinnati, OH 45202

Re: The Union Light, Heat and Power Company Form 10-K for Fiscal Year Ended December 31, 2004 Filed February 25, 2005 Forms 10-Q for Fiscal Quarters Ended March 31, 2005 and June 30, 2005 Filed May 10, 2005 and August 4, 2005 File No. 2-07793

Dear Ms. Aumiller:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
George F. Ohsiek, Jr.
Branch Chief

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

								November 10, 2005

Mail Stop 3561

Wendy L. Aumiller
Vice President and Treasurer
The Union Light, Heat and Power Company
139 East Fourth Street
Cincinnati, OH  45202

	Re:	The Union Light, Heat and Power Company
		Form 10-K for Fiscal Year Ended December 31, 2004
		Filed February 25, 2005
		Forms 10-Q for Fiscal Quarters Ended
		March 31, 2005 and June 30, 2005
		Filed May 10, 2005 and August 4, 2005
		File No. 2-07793

Dear Ms. Aumiller:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,

								George F. Ohsiek, Jr.
								Branch Chief

</TEXT>
</DOCUMENT>