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SEC Comment Letter for ENERGY EAST CORP (CIK 0001046861) — Dec 6, 2005

ENERGY EAST CORP (CIK 0001046861)
Date: Dec. 6, 2005 · CIK: 0001046861 · Accession: 0000000000-05-060858

AI Filing Summary & Sentiment

Date
December 6, 2005
Author
Jim Allegretto
Form
UPLOAD
Company
ENERGY EAST CORP (CIK 0001046861)

Letter

Central Maine Power Company Form 10-K for the year ended December 31, 2004 Filed March 14, 2005 File No. 1-5139 New York State Electric and Gas Corporation Form 10-K for the year ended December 31, 2004 Filed March 14, 2005 File No. 1-3103-2 Rochester Gas and Electric Corporation Form 10-K for the year ended December 31, 2004 Filed March 14, 2005 File No. 1-672

Re: Energy East Corporation Form 10-K for the year ended December 31, 2004 Filed March 14, 2005 File No. 1-14766

Dear Mr. Jasinski:

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

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 3561

								December 6, 2005

By U.S. Mail

Mr. Kenneth M. Jasinski
Chief Financial Officer
Energy East Corporation
18 Link Drive
Binghamton, NY 13902

		Re:	Energy East Corporation
			Form 10-K for the year ended December 31, 2004
			Filed March 14, 2005
			File No. 1-14766

			Central Maine Power Company
			Form 10-K for the year ended December 31, 2004
			Filed March 14, 2005
			File No. 1-5139

			New York State Electric and Gas Corporation
			Form 10-K for the year ended December 31, 2004
			Filed March 14, 2005
			File No. 1-3103-2

			Rochester Gas and Electric Corporation
			Form 10-K for the year ended December 31, 2004
			Filed March 14, 2005
			File No. 1-672

Dear Mr. Jasinski:

	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

</TEXT>
</DOCUMENT>