U.S. Securities & Exchange Commission
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U.S. Securities and Exchange Commission

Securities Exchange Act of 1934
Form 10-K, General Instruction I
Form 10-Q, General Instruction H
Form 8-K, Item 5.07, Instruction 5

February 22, 2018

Response of the Office of Chief Counsel
Division of Corporation Finance


Berkshire Hathaway Energy Company
Incoming letter dated February 12, 2018

Based on the facts presented, the Division will not object if Berkshire Hathaway Energy Company files abbreviated Forms 10-K and 10-Q, in the manner described in your letter, pursuant to General Instructions I and H to those forms, respectively, and relies on Instruction 5 to Item 5.07 of Form 8-K to omit the information called for by that Item.

This position is based on the representations made to the Division in your letter. Any different facts or conditions might require the Division to reach a different conclusion. Further, this response expresses the Division's position on enforcement action only and does not express any legal conclusion on the questions presented.


Evan S. Jacobson
Special Counsel

Incoming Letter:

The Incoming Letter is in Acrobat format.


Modified: 02/22/2018