SEC Comment Letter for PUGET ENERGY — May 19, 2026
PUGET ENERGY INC /WA (CIK 0001085392)
Date: May 19, 2026 · CIK: 0001085392 · Accession: 0000000000-26-005107
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File numbers found in text: 333-295883
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May 19, 2026
Jamie Martin
Senior Vice President and Chief Financial Officer
Puget Energy, Inc.
355 110th Ave NE
Bellevue, WA 98004
Re: Puget Energy, Inc.
Registration Statement on Form S-4
Filed May 14, 2026
File No. 333-295883
Dear Jamie Martin:
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 Karina Dorin at 202-551-3763 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Andrew Moore