SEC Company Response from FLORIDA PROGRESS CORP (CIK 0000357261) — Nov 17, 2005

FLORIDA PROGRESS CORP (CIK 0000357261)
Date: Nov. 17, 2005 · CIK: 0000357261 · Accession: 0001094093-05-000332

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AI Filing Summary & Sentiment

Referenced dates: November 4, 2005

Date

November 17, 2005

Author

/s/Jeffrey M. Stone

Form

CORRESP

Company

FLORIDA PROGRESS CORP (CIK 0000357261)

Letter

VIA EDGAR Securities and Exchange Commission 100 F Street, N.W. Washington, D.C. 20549-0308 Attention: Mr. Jim Allegretto, Senior Assistant Chief Accountant Division of Corporation Finance Florida Power Corporation Form 10-K for the year ended December 31, 2004 Filed March 16, 2005 File No. 1-03274

RE:

Dear Mr. Allegretto:

By letter dated November 4, 2005, Progress Energy, Inc., a North Carolina corporation (“Progress Energy” or the “Company”) responded to comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) to the above referenced filings contained in the Commission’s letter to Mr. Robert McGehee of Progress Energy, dated October 14, 2005. This letter is provided as follow-up to the Company’s November 4, 2005 letter.

The Company confirms that each of the Company, Carolina Power & Light Company d/b/a Progress Energy Carolinas, Inc., Florida Progress Corporation and Florida Power Corporation d/b/a Progress Energy Florida, Inc. will provide SFAS No. 115 disclosures related to nuclear decommissioning trust investments in their respective future filings.

The Company understands that this letter concludes the comment letter process. Please direct any further questions or comments you may have regarding this filing to David Fountain at (919) 546-6164.

Sincerely,
/s/Jeffrey M. Stone

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CORRESP
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filename1.htm

November 17, 2005

VIA EDGAR

Securities and Exchange
Commission
100 F Street, N.W.
Washington, D.C. 20549-0308
 Attention:
Mr. Jim Allegretto, Senior Assistant Chief Accountant
                         Division of Corporation Finance

     RE:

     Progress Energy Inc.

Form 10-K for the year ended December 31, 2004

Filed March 16, 2005

File No. 1-15929

Carolina Power and Light Company

Form 10-K for the year ended December 31, 2004

Filed March 16, 2005

File No. 1-03382

Florida Progress Corporation

Form 10-K for the year ended December 31, 2004

Filed March 16, 2005

File No. 1-08349

Florida Power Corporation

Form 10-K for the year ended December 31, 2004

Filed March 16, 2005

File No. 1-03274

Dear Mr. Allegretto:

        By
letter dated November 4, 2005, Progress Energy, Inc., a North Carolina corporation
(“Progress Energy” or the “Company”) responded to comments of the
staff (the “Staff”) of the Securities and Exchange Commission (the
“Commission”) to the above referenced filings contained in the Commission’s
letter to Mr. Robert McGehee of Progress Energy, dated October 14, 2005. This letter is
provided as follow-up to the Company’s November 4, 2005 letter.

        The
Company confirms that each of the Company, Carolina Power & Light Company d/b/a
Progress Energy Carolinas, Inc., Florida Progress Corporation and Florida Power
Corporation d/b/a Progress Energy Florida, Inc. will provide SFAS No. 115 disclosures
related to nuclear decommissioning trust investments in their respective
future filings.

        The
Company understands that this letter concludes the comment letter process. Please direct
any further questions or comments you may have regarding this filing to David Fountain at
(919) 546-6164.

     Sincerely,

/s/Jeffrey M. Stone

Jeffrey M. Stone

Chief Accounting Officer & Controller

Progress Energy, Inc.

Enclosures
cc:     Mr.Robert B. McGehee

          Mr. Peter M. Scott III

John R. McArthur, Esq.
          Frank A. Schiller, Esq.

Timothy S. Goettel, Esq.

SecProbe.io