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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

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Document Type
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SEC Posture
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File numbers found in text: 333-289172

Date
August 5, 2025
Author
Division of
Form
UPLOAD
Company
SOUTHERN POWER CO (CIK 0001160661)

Letter

Re: SOUTHERN POWER CO Registration Statement on Form S-3 Filed August 1, 2025 File No. 333-289172 Dear Gary Kerr:

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

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.

Show Raw Text
<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>