CORRESP

Cleco Corporate Holdings LLC

2030 Donahue Ferry Road

Pineville, LA 71360-5226

Tel 318 484-7400

0001193125-17-093630.txt : 20170425 0001193125-17-093630.hdr.sgml : 20170425 20170323155503 ACCESSION NUMBER: 0001193125-17-093630 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20170323 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cleco Corporate Holdings LLC CENTRAL INDEX KEY: 0001089819 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRIC SERVICES [4911] IRS NUMBER: 721445282 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2030 DONAHUE FERRY ROAD CITY: PINEVILLE STATE: LA ZIP: 71360-5226 BUSINESS PHONE: 3184847400 MAIL ADDRESS: STREET 1: PO BOX 5000 CITY: PINEVILLE STATE: LA ZIP: 71361-5000 FORMER COMPANY: FORMER CONFORMED NAME: CLECO CORP DATE OF NAME CHANGE: 19990708 FORMER COMPANY: FORMER CONFORMED NAME: CLECO HOLDING CORP DATE OF NAME CHANGE: 19990630 CORRESP 1 filename1.htm CORRESP

LOGO

March 23, 2017

BY EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549


Re:		Cleco Corporate Holdings LLC
		Registration Statement on Form S-4 filed March 17, 2017 (File No. 333-216803)

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, Cleco Corporate Holdings LLC (the “Company”) requests the acceleration of the effectiveness of the Registration Statement on Form S-4 (File No. 333-216803) (the “Registration Statement”) for March 27, 2017, at 4:00 p.m. ET, or as soon as possible thereafter.

In connection with this request, the Company acknowledges that (i) should 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; (ii) 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 (iii) 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. Please note that there are no underwriters involved in the offering registered by this Registration Statement and, therefore, this acceleration request by the registrant is the only request for the acceleration of effectiveness required under Rule 461.

If you have any questions regarding the foregoing, please call Michelle Earley of Locke Lord LLP at 512-305-4818.

Very truly yours,

/s/ Terry L. Taylor

Terry L. Taylor, Chief Financial Officer


cc:		Michelle Earley
		Locke Lord LLP

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