TEXT-EXTRACT 2 filename2.txt September 27, 2018 Brian Curci General Counsel NRG ENERGY, INC. 804 Carnegie Center Princeton, New Jersey 08540 Re: NRG ENERGY, INC. Registration Statement on Form S-4 Filed September 24, 2018 File No. 333-227503 Dear Mr. Curci: 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 Danilo Castelli at (202)551-6521 with any questions. Sincerely, Division of Corporation Finance Office of Consumer Products