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SEC Comment Letter for ENERGY CO OF PARANA (ELP, ELPC) (CIK 0001041792) (ELPC) — Jul 14, 2023

ENERGY CO OF PARANA (ELP, ELPC) (CIK 0001041792)
Date: July 14, 2023 · CIK: 0001041792 · Accession: 0000000000-23-007565

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-14668

Date
July 14, 2023
Author
Adriano Rudek de Moura
Form
UPLOAD
Company
ENERGY CO OF PARANA (ELP, ELPC) (CIK 0001041792)

Letter

United States securities and exchange commission logo July 14, 2023 Adriano Rudek de Moura Chief Financial Officer Energy Company of Paraná Rua José Izidoro Biazetto, 158 – bloco A 81200-240 Curitiba Paraná, Brazil Re:Energy Company of Paraná Form 20-F for the Fiscal Year ended December 31, 2022 Filed April 27, 2023 File No. 001-14668 Dear Adriano Rudek de Moura: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation

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United States securities and exchange commission logo
July 14, 2023
Adriano Rudek de Moura
Chief Financial Officer
Energy Company of Paraná
Rua José Izidoro Biazetto, 158 – bloco A
81200-240 Curitiba
Paraná, Brazil
Re:Energy Company of Paraná
Form 20-F for the Fiscal Year ended December 31, 2022
Filed April 27, 2023
File No. 001-14668
Dear Adriano Rudek de Moura:
            We have completed our review of your filing.  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.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation