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                                August 25, 2022

       John W. Ketchum
       President and Chief Executive Officer
       NextEra Energy, Inc.
       700 Universe Boulevard
       Juno Beach, FL 33408

                                                        Re: NextEra Energy,
Inc.
                                                            Form 10-K for
Fiscal Year Ended December 31, 2021
                                                            Response dated
August 1, 2022
                                                            File No. 001-08841

       Dear Mr. Ketchum:

              We have reviewed your August 1, 2022 response to our comment
letter 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 these comments 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 our
       comments apply to your facts and circumstances, please tell us why in
your response.

              After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       July 18, 2022 letter.

       Response dated August 1, 2022

       Risk Factors, page 21

   1.                                                   We note your response
to prior comment 2 appears to focus on transition risks related to
                                                        climate change laws and
regulations and reflects that you do not believe undisclosed
                                                        transition risks
related to climate change are material to FPL. However, your response
                                                        also states that FPL
would only proceed to implement its goal to the extent that the
                                                        transmission grid can
continue to perform reliably. Please expand your disclosure to
                                                        discuss this risk and
any other climate related technological risks that may affect FPL's
                                                        operations and goal of
transitioning its remaining carbon-emitting electric generation
                                                        facilities to
carbon-free facilities. In addition, please include disclosure regarding credit
                                                        risks related to
climate change.
 John W. Ketchum
FirstName LastNameJohn W. Ketchum
NextEra Energy, Inc.
Comapany
August 25, NameNextEra
           2022        Energy, Inc.
August
Page 2 25, 2022 Page 2
FirstName LastName
Management's Discussion and Analysis of Financial Condition and Results of
Operations, page
35

2.       We note your response to prior comment 4. Please explain in greater
detail how you
         have disclosed the indirect consequences of climate-related regulation
or business trends
         such as:
             decreased demand for goods or services that produce significant
greenhouse gas
             emissions or are related to carbon-based energy sources;
             increased demand for goods that result in lower emissions than
competing products;
             and
             increased competition to develop innovative new products that
result in lower
             emissions.

         In addition, we note your response states that you believe you have a
reputation for
         considering and addressing your impact on greenhouse gas emissions in
positive
         ways. However, your risk factor disclosure on pages 22 and 23
discusses the potential
         negative impact of limits on greenhouse gas emissions on your
operations. Please tell us
         how you have addressed reputational risks resulting from operations or
products that
         produce material greenhouse gas emissions.
3.       Your response to prior comment 5 discusses insurance premiums as it
relates to your
         nuclear operations. Please provide us with quantitative information
regarding the total cost
         of your property insurance for each of the periods for which financial
statements are
         presented in your Form 10-K. In addition, tell us how you considered
providing disclosure
         discussing the potential for weather-related impacts that have
affected or may affect your
         major customers and suppliers.
       Please contact Anuja A. Majmudar, Attorney-Adviser, at (202) 551-3844 or
Karina
Dorin, Attorney-Adviser, at (202) 551-3763 with any questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of Energy
& Transportation