0000950103-15-008134.txt : 20151113 0000950103-15-008134.hdr.sgml : 20151113 20151013133021 ACCESSION NUMBER: 0000950103-15-008134 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20151013 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IPALCO ENTERPRISES, INC. CENTRAL INDEX KEY: 0000728391 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRIC SERVICES [4911] IRS NUMBER: 351575582 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE MONUMENT CIRCLE STREET 2: PO BOX 1595 CITY: INDIANAPOLIS STATE: IN ZIP: 46204 BUSINESS PHONE: 3172618261 MAIL ADDRESS: STREET 1: ONE MONUMENT CIRCLE STREET 2: P.O. BOX 1595 CITY: INDIANAPOLIS STATE: IN ZIP: 46204 FORMER COMPANY: FORMER CONFORMED NAME: IPALCO ENTERPRISES INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

IPALCO Enterprises, Inc.

One Monument Circle

Indianapolis, IN 46204

October 13, 2015

VIA EDGAR

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, DC 20549

Re:

IPALCO Enterprises, Inc.
Registration Statement on Form S-4
File No. 333-207196

Ladies and Gentlemen :

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, IPALCO Enterprises, Inc. (the “Company”) hereby respectfully requests that the effective date of the above referenced Registration Statement on Form S-4 be accelerated to 3:30 p.m. (EDT) on Thursday, October 15, 2015, or as soon thereafter as practicable.

The Company hereby acknowledges that:

should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

	Very truly yours,

	IPALCO Enterprises, Inc

	By: /s/ Craig L. Jackson
	Name: Craig L. Jackson
	Title: Chief Financial Officer

cc:

Richard D. Truesdell, Jr.
Davis Polk & Wardwell LLP