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SEC Company Response from SIERRA PACIFIC RESOURCES — May 25, 2005

SIERRA PACIFIC RESOURCES /NV/ (CIK 0000741508)
Date: May 25, 2005 · CIK: 0000741508 · Accession: 0000950135-05-003044

AI Filing Summary & Sentiment

File numbers found in text: 333-123835

Date
May 26, 2005
Author
SIERRA PACIFIC RESOURCES
Form
CORRESP
Company
SIERRA PACIFIC RESOURCES /NV/ (CIK 0000741508)

Letter

Re: Sierra Pacific Resources Registration Statement No. 333-123835

<PAGE>

SIERRA PACIFIC RESOURCES P.O. Box 30150 6100 Neil Road Reno, Nevada 89520-0400

May 26, 2005

BY EDGAR

Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Attention: Anita Karu

Ladies and Gentlemen:

The undersigned registrant hereby submits this supplemental request to the registrant's initial request filed on May 24, 2005, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective as of 10:00 a.m., eastern time, on May 26, 2005 or as soon thereafter as practicable.

In connection with the above-referenced Registration Statement, the undersigned registrant hereby acknowledges that:

- should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

- the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

- the company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States.

In addition, the undersigned registrant further acknowledges that the Division of Enforcement has access to all information provided to the staff of the Division of Corporation Finance in connection with the filing.

<PAGE>

Sincerely,
SIERRA PACIFIC RESOURCES

Show Raw Text
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<PAGE>

                            SIERRA PACIFIC RESOURCES
                                 P.O. Box 30150
                                 6100 Neil Road
                             Reno, Nevada 89520-0400

                                             May 26, 2005

BY EDGAR

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention:  Anita Karu

Re:   Sierra Pacific Resources
      Registration Statement No. 333-123835

Ladies and Gentlemen:

      The undersigned registrant hereby submits this supplemental request to the
registrant's initial request filed on May 24, 2005, pursuant to Rule 461
promulgated under the Securities Act of 1933, as amended, that the effective
date of the above-referenced Registration Statement be accelerated so that it
may become effective as of 10:00 a.m., eastern time, on May 26, 2005 or as soon
thereafter as practicable.

      In connection with the above-referenced Registration Statement, the
undersigned registrant hereby acknowledges that:

      -     should the Commission or the staff, acting pursuant to delegated
            authority, declare the filing effective, it does not foreclose the
            Commission from taking any action with respect to the filing;

      -     the action of the Commission or the staff, acting pursuant to
            delegated authority, in declaring the filing effective, does not
            relieve the company from its full responsibility for the adequacy
            and accuracy of the disclosure in the filing; and

      -     the company may not assert the declaration of effectiveness as a
            defense in any proceeding initiated by the Commission or any person
            under the federal securities law of the United States.

      In addition, the undersigned registrant further acknowledges that the
Division of Enforcement has access to all information provided to the staff of
the Division of Corporation Finance in connection with the filing.

<PAGE>

                                       Sincerely,

                                       SIERRA PACIFIC RESOURCES

                                       By: /s/ John E. Brown
                                           -----------------
                                            John E. Brown
                                            Controller

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