February 2, 1998
     
Mr. Jonathan G. Katz
Secretary
Securities and Exchange Commission
450 Fifth Street, N>W>
Washington, DC 20549
     
Re:  File No. S7-27-97:  Delivery of Disclosure Documents to Households
     
Dear Mr. Katz:
     
Thank you for the opportunity to comment on the proposed rules 
permitting elimination of duplicate prospectus and annual report 
mailings under certain circumstances.
     
Wisconsin Energy Corporation maintains approximately 100,000 registered 
shareholder accounts, a majority of which participates in our 
open-enrollment dividend reinvestment and stock purchase plan.  We 
support efforts by the Commission to streamline the dissemination of 
financial information by permitting issuers to "household" prospectuses 
and annual reports.  It is our opinion that potential cost savings, 
while perhaps negligible for issuers initially, will materialize in the 
future, particularly with electronic distribution of prospectuses, 
supplements and annual reports becoming more common.
     
We also support a modification, as suggested by the American Society of 
Corporate Secretaries, which would permit issuers to also household 
proxy statements, since distribution of proxy statements tends to be a 
greater cost than distribution of prospectuses.
     
We support the notion of "implied consent" with respect to householding 
of materials to accounts established before the effective date of the 
proposed rules.  However, we feel strongly that the implied consent 
provisions should be extended to accounts opened after the effective 
date.  In our view, investors are generally disinclined, because of a 
lack of urgency, to give written consent to eliminate duplicate 
mailings.  To require written consents would dilute the potential 
benefits of the proposed rules.
     
Sincerely,
     
s/ Thomas H. Fehring
     
Thomas H. Fehring
Secretary
     
cc:  Mr. David W. Smith - ASCS