Mail Stop 3628
                                                                February 12,
2021

     J. Kevin Fletcher
     Chairman, CEO, and Director
     Wisconsin Electric Power Company
     231 West Michigan Street
     P.O. Box 2046
     Milwaukee, Wisconsin 53201

     Scott J. Lauber
     Manager and President
     WEPCo Environmental Trust Finance I, LLC
     231 West Michigan Street
     P.O. Box 2046
     Milwaukee, Wisconsin 53201

             Re:   Wisconsin Electric Power Company
                   WEPCo Environmental Trust Finance I, LLC
                   Registration Statement on Form SF-1
                   Filed January 20, 2021
                   File No. 333-252252 and 333-252252-01

     Dear Messrs. Fletcher and Lauber:

            We have reviewed your registration statement and have the following
comments. In
     some of our comments, we may ask you to provide us with information so we
may better
     understand your disclosure.

            Please respond to this letter by amending your registration
statement and providing the
     requested information. If you do not believe our comments apply to your
facts and
     circumstances or do not believe an amendment is appropriate, please tell
us why in your
     response.

            After reviewing any amendment to your registration statement and
the information you
     provide in response to these comments, we may have additional comments.
 J. Kevin Fletcher
Wisconsin Electric Power Company
Scott J. Lauber
WEPCo Environmental Trust Finance I, LLC
February 12, 2021
Page 2

Registration Statement on Form SF-1

General

    1. We note that throughout the registration statement you refer to the
Series Supplement
       to the indenture. Please explain to us why a series supplement to the
indenture is
       necessary for the issuance of the securities and file a form of series
supplement as an
       exhibit to your registration statement. Otherwise, please delete the
references to the
       series supplement.

    2. Please confirm that no more than 50% of the Environmental Control
Property, as
       measured by dollar volume, will be delinquent as of the measurement
date. Refer to Item
       1101(c)(2)(iv) of Regulation AB.

Form of Prospectus

Cover Page of Prospectus

    3. We note on pages 104-105 that the underwriters may engage in
overallotment
       transactions and other similar transactions. Please include disclosure
of this option on the
       cover page of the prospectus pursuant to Item 501(b)(2) of Regulation
S-K.

Risk Factors

Changes to billing, collection and posting practices might reduce the value of
your investments
in the ETBs, page 17

    4. We note your disclosure that, subject to PSCW approval, there may be
changes in billing,
       collection and posting practices that    might make it more difficult
for the Servicer to
       collect the Environmental Control Charges and adversely affect the value
of your
       investment in the ETBs.    We also note your disclosure on page 83,
however, that True-
       Up Adjustments to the Environmental Control Charges will be made    to
ensure that the
       aggregate Environmental Control Charges billed for the applicable period
will result in
       Environmental Control Charge collections that are sufficient to meet the
periodic revenue
       requirement.    Please revise your prospectus as necessary to clarify
how changes to
       billing, collection and posting practices could impact the ETBs in light
of the True-Up
       Adjustment process.

    5. Please also tell us what ongoing information you will provide to
investors regarding
       changes to servicing practices that impact bond payments and the True-Up
Adjustments
       including, but not necessarily limited to, reports on Form 10-D.
 J. Kevin Fletcher
Wisconsin Electric Power Company
Scott J. Lauber
WEPCo Environmental Trust Finance I, LLC
February 12, 2021
Page 3

Wisconsin Electric Power Company     The Depositor, Sponsor, Seller and Initial
Servicer

Aging Receivables, page 39

    6. We note your disclosure on page 40 that Wisconsin Electric may charge a
customer late
       fees for late payments. Please revise where appropriate to describe when
a payment is
       late and how you determine when a payment is delinquent. Refer to Item
1100(b)(5) of
       Regulation AB.

Security for the ETBs

Pledge of Collateral, page 67

    7. We note that, in addition to the Environmental Control Property and all
related
       Environmental Control Charges, property in the collection account and
all of its
       subaccounts will also secure the bonds, including    cash, instruments,
investment property
       or other assets on deposit therein or credited thereto from time to time
and all financial
       assets and securities entitlements carried therein or credited thereto.
  Please confirm
       whether any of the underlying collateral will consist of securities for
purposes of Rule
       190 under the Securities Act.

Part II     Information Not Required in Prospectus

Item 14. Exhibits, page II-3

    8. Please file your remaining exhibits with your next amendment. Refer to
Item 1100(f) of
       Regulation AB and Instruction 1 to Item 601 of Regulation S-K.

        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.
 J. Kevin Fletcher
Wisconsin Electric Power Company
Scott J. Lauber
WEPCo Environmental Trust Finance I, LLC
February 12, 2021
Page 4

       Please contact Kayla Roberts at (202) 551-3490 or me at (202) 551-3262
with any
questions.

                                                         Sincerely,

                                                         /s/ Arthur C. Sandel

                                                         Arthur C. Sandel
                                                         Special Counsel
                                                         Office of Structured
Finance


cc:    Eric A. Koontz, Esq.
       Troutman Pepper Hamilton Sanders LLP

       Joshua Erickson, Esq.
       WEC Energy Group Inc.