SEC Comment Letter for DPL LLC (CIK 0000787250) — Mar 22, 2021
DPL LLC (CIK 0000787250)
Date: March 22, 2021 · CIK: 0000787250 · Accession: 0000000000-21-003411
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File numbers found in text: 333-254292
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United States securities and exchange commission logo
March 22, 2021
Gustavo Garavaglia
Vice President & Chief Financial Officer
DPL Inc.
1065 Woodman Drive
Dayton, OH 45432
Re:DPL Inc.
Registration Statement on Form S-4
Filed March 15, 2021
File No. 333-254292
Dear Mr. Garavaglia:
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 Anuja A. Majmudar, Attorney-Advisor, at 202-551-3844 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Richard D. Truesdell, Jr.