SEC Comment Letter for BERKSHIRE HATHAWAY ENERGY CO (CIK 0001081316) — Dec 7, 2005

BERKSHIRE HATHAWAY ENERGY CO (CIK 0001081316)
Date: Dec. 7, 2005 · CIK: 0001081316 · Accession: 0000000000-05-061126

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AI Filing Summary & Sentiment

File numbers found in text: 333-15387, 333-90553

Date

December 7, 2005

Author

Branch Chief

Form

UPLOAD

Company

BERKSHIRE HATHAWAY ENERGY CO (CIK 0001081316)

Letter

Mail Stop 3561 December 7, 2005 Mr. Patrick J. Goodman Senior Vice President and Chief Financial Officer MidAmerican Energy Holdings Company P.O. Box 657 Des Moines, IA 50303

Re: MidAmerican Energy Holdings Company Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 1, 2005 Forms 10-Q for Fiscal Quarters Ended March 31, 2005, June 30, 2005, and September 30, 2005 File No. 1-14881 MidAmerican Funding LLC Form 10-K for Fiscal Year Ended December 31, 2004 Filed February 28, 2005 Forms 10-Q for Fiscal Quarters Ended March 31, 2005, June 30, 2005, and September 30, 2005 File No. 333-90553 MidAmerican Energy Company Form 10-K for Fiscal Year Ended December 31, 2004 Filed February 28, 2005 Forms 10-Q for Fiscal Quarters Ended March 31, 2005, June 30, 2005, and September 30, 2005 File No. 333-15387

Dear Mr. Goodman:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
George F. Ohsiek, Jr.
Branch Chief

Show Raw Text

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

Mail Stop 3561

 							December 7, 2005

Mr. Patrick J. Goodman
Senior Vice President and Chief Financial Officer
MidAmerican Energy Holdings Company
P.O. Box 657
Des Moines, IA 50303

	Re:	MidAmerican Energy Holdings Company
		Form 10-K for Fiscal Year Ended December 31, 2004
		Filed March 1, 2005
		Forms 10-Q for Fiscal Quarters Ended
      March 31, 2005, June 30, 2005, and September 30, 2005
		File No. 1-14881
		MidAmerican Funding LLC
		Form 10-K for Fiscal Year Ended December 31, 2004
		Filed February 28, 2005
		Forms 10-Q for Fiscal Quarters Ended
      March 31, 2005, June 30, 2005, and September 30, 2005
		File No. 333-90553
		MidAmerican Energy Company
		Form 10-K for Fiscal Year Ended December 31, 2004
		Filed February 28, 2005
		Forms 10-Q for Fiscal Quarters Ended
      March 31, 2005, June 30, 2005, and September 30, 2005
		File No. 333-15387

Dear Mr. Goodman:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,

								George F. Ohsiek, Jr.
      Branch Chief

</TEXT>
</DOCUMENT>

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