Securities and Exchange Commission

100 F Street N.E.

Room 1580

Washington, D.C. 20549

Attention: Mara Ransom

August 25, 2021

Re: SOUTHWESTERN ELECTRIC POWER COMPANY

Registration Statement No. 333-258961

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Southwestern Electric Power Company hereby requests acceleration of effectiveness of the above-captioned Registration Statement to 5:00 p.m. on August 27, 2021, or as soon thereafter as is practicable.

Very truly yours,

SOUTHWESTERN ELECTRIC POWER COMPANY

By: /s/ David C. House

David C. House

Assistant Secretary

cc: Michael Purcell