SEC Comment Letter for AEP GENERATING — May 9, 2005
AEP GENERATING CO /OH/ (CIK 0000857571)
Date: May 9, 2005 · CIK: 0000857571 · Accession: 0000000000-05-022608
AI Filing Summary & Sentiment
Letter
via U.S. mail and facsimile Ms. Susan Tomasky Chief Financial Officer American Electric Power Company, Inc. 1 Riverside Plaza Columbus, OH 43215 Form 10-K for the fiscal year ended December 31, 2004 Filed March 2, 2005
RE: AEP Generating Company, File No. 0-18135 AEP Texas Central Company, File No. 0-346 AEP Texas North Company, File No. 0-340 Appalachian Power Company , File No. 1-3457 Columbus Southern Power Company, File No. 1-2680 Indiana Michigan Power Company, File No. 1-3570 Kentucky Power Company, File No. 1-6858 Ohio Power Company, File No. 1-6543 Public Service Company of Oklahoma, File No. 0-343 Southwestern Electric Power Company, File No. 1-3146
Dear Ms. Tomasky:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
Sincerely,
Jim Allegretto
Senior Assistant Chief
Accountant
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<TEXT>
Mail Stop 0308
May 9, 2005
via U.S. mail and facsimile
Ms. Susan Tomasky
Chief Financial Officer
American Electric Power Company, Inc.
1 Riverside Plaza
Columbus, OH 43215
RE: AEP Generating Company, File No. 0-18135
AEP Texas Central Company, File No. 0-346
AEP Texas North Company, File No. 0-340
Appalachian Power Company , File No. 1-3457
Columbus Southern Power Company, File No. 1-2680
Indiana Michigan Power Company, File No. 1-3570
Kentucky Power Company, File No. 1-6858
Ohio Power Company, File No. 1-6543
Public Service Company of Oklahoma, File No. 0-343
Southwestern Electric Power Company, File No. 1-3146
Form 10-K for the fiscal year ended December 31, 2004
Filed March 2, 2005
Dear Ms. Tomasky:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
Sincerely,
Jim Allegretto
Senior Assistant Chief
Accountant
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Ms. Tomasky
March 30, 2005
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