TEXT-EXTRACT 2 filename2.txt August 13, 2019 Kirkland Andrews Chief Financial Officer NRG Energy, Inc. 804 Carnegie Center Princeton, New Jersey 08540 Re: NRG Energy, Inc. Form 10-K for the Fiscal Year Ended December 31, 2018 Filed February 28, 2019 File No. 001-15891 Dear Mr. Andrews: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Consumer Products