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                 August 16, 2022

       Mary E. Kipp
       President, Chief Executive Officer and Director
       Puget Sound Energy, Inc.
       355 110th Ave NE
       Bellevue, WA 98004

                                                        Re: Puget Sound Energy,
Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed August 8,
2022
                                                            File No. 333-266649

       Dear Ms. Kipp:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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 Arthur Tornabene-Zalas at (202) 551-3162 or Irene
Barberena-Meissner,
       Staff Attorney, at (202) 551-6548 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Energy & Transportation
       cc:                                              Andrew Bor, Esq.