-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, NOTXL8lz1ji+IJ2hYtyKRP+DmHm0CgpgpnTDej/LiLNhxg8qTvGl1I4DPlSkmF7c 8iBS3cWmmgX3OQ5ul+yM+A== 0000897069-06-002209.txt : 20061227 0000897069-06-002209.hdr.sgml : 20061227 20061016155548 ACCESSION NUMBER: 0000897069-06-002209 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20061016 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WPS RESOURCES CORP CENTRAL INDEX KEY: 0000916863 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRIC & OTHER SERVICES COMBINED [4931] IRS NUMBER: 391775292 STATE OF INCORPORATION: WI FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 700 N ADAMS ST STREET 2: PO BOX 19001 CITY: GREEN BAY STATE: WI ZIP: 54307-9001 BUSINESS PHONE: 9204334901 MAIL ADDRESS: STREET 1: 700 NORTH ADAMS STREET STREET 2: PO BOX 19001 CITY: GREEN BAY STATE: WI ZIP: 54307-9001 CORRESP 1 filename1.htm

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WPS Resources Corporation
700 North Adams Street
P.O. Box 19001
Green Bay, Wisconsin 54307-9001
(920) 433-4901

October 13, 2006

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

  Re: WPS Resources Corporation
Registration Statement on Form S-4
Filed August 25, 2006
File No. 333-136911

  “Tandy”Statement

Ladies and Gentlemen:

        WPS Resources Corporation, a Wisconsin corporation (“WPS Resources”), in response to the comments of the Staff of the Securities and Exchange Commission (the “Staff”) commenting on the above-referenced registration statement on Form S-4 (the “Registration Statement”), hereby acknowledges that:

  • should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

  • the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve WPS Resources from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

  • WPS Resources 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.

Very truly yours,

WPS RESOURCES CORPORATION


By: /s/ Barth J. Wolf
       Barth J. Wolf
       Secretary and Manager, Legal Services

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