September 17, 2024

Woo-Sung Chung
Chief Financial Officer
NRG Energy, Inc.
910 Louisiana Street
Houston, Texas 77002

        Re: NRG Energy, Inc.
            Form 10-K for the Fiscal Year ended December 31, 2023
            Filed February 28, 2024
            File No. 001-15891
Dear Woo-Sung Chung:

       We have reviewed your filing and have the following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year ended December 31, 2023
Management's Discussion and Analysis, page 44

1.     We note your disclosure under Regulatory Matters on page 158, indicating
you had taken
       action to comply with the Retail Reset Order issued by the New York
State Public Service
       Commission (NYSPSC) prior to the effective date of April 16, 2021. You
explain that the
       order limited ESCO's offers for electric and natural gas to three
products.

       However, you state that on January 8, 2024 the NYSPSC notified eight of
your retail
       energy suppliers of alleged non-compliance, to include having not
transitioned residential
       customers to one of the three compliant products as required by the
order. You state that
       the matter has the potential to negatively impact your retail business
in New York.

       Given the apparent significance of the retail business among your
Operational Statistics
       on page 12, it appears that you should expand MD&A to clarify the nature
and extent of
       your exposure, to include the reasonably likely impact on revenues and
earnings of your
       New York retail business, the East operating segment, and consolidated
results, to comply
       with Item 303 of Regulation S-K. Please also clarify the nature and
extent of any actions
 September 17, 2024
Page 2

       that you are undertaking to ensure compliance or to resolve
non-compliance with the
       order, as well as the timeframe within which you expect the matter to
resolve.

       Please expand the disclosures in the notes to your financial statements
to similarly clarify
       the nature of your exposure and responsibility for compliance relative
to the actions of
       your suppliers, and to include your estimate of reasonably possible loss
or range of
       reasonably possible loss to comply with FASB ASC 450 as appropriate.


        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 Lily Dang at 202-551-3867 or Gus Rodriguez at
202-551-3752 if you have
questions regarding comments on the financial statements and related matters.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Energy &
Transportation