SEC Comment Letter 0000000000-25-008235 to SOUTHERN POWER CO (CIK 0001160661)
SOUTHERN POWER CO (CIK 0001160661)
Date: Aug. 5, 2025 · CIK: 0001160661 · Accession: 0000000000-25-008235
AI Filing Summary & Sentiment
File numbers found in text: 333-289172
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> August 5, 2025 Gary Kerr Senior Vice President, Chief Financial Officer and Treasurer SOUTHERN POWER CO 30 Ivan Allen Jr. Blvd., N.W. Atlanta, Georgia 30308 Re: SOUTHERN POWER CO Registration Statement on Form S-3 Filed August 1, 2025 File No. 333-289172 Dear Gary Kerr: 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 Kevin Dougherty at 202-551-3271 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Eric A. Koontz, Esq. </TEXT> </DOCUMENT>