Exhibit

We consent to the incorporation by reference in the Registration Statement (Form S-3ASR No. 333-213005-01) pertaining to debt securities of our report dated February 21, 2018, except as it relates to the changes due to the application of Accounting Standards Update 2017-07 described in Note 2, as to which the date is May 17, 2018, with respect to the financial statements and schedule of Oklahoma Gas and Electric Company, and our report dated February 21, 2018, with respect to the effectiveness of internal control over financial reporting of Oklahoma Gas and Electric Company, included in this Current Report on Form 8-K, filed with the Securities and Exchange Commission.