Tampa Electric Company

TECO Plaza

702 N. Franklin Street

Tampa, FL 33602

August 20, 2019                                        

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:	Tampa Electric Company Registration Statement on Form S-3
	Filed August 16, 2019
	File No. 333-233336

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Tampa Electric Company hereby requests acceleration of the effectiveness of its Registration Statement on Form S-3 (File No. 333-233336) to August 23, 2019, at 10:00 a.m., Eastern time, or as soon as possible thereafter.

Very truly yours,

Tampa Electric Company

/s/ Michelle V. Szekeres

Michelle V. Szekeres

Associate General Counsel