Tucson Electric Power Company
88 East Broadway Boulevard
Tucson, AZ 85701
June 12, 2019
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Consumer Products
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. Scott Anderegg
| Re: | Tucson Electric Power Company |
Dear Mr. Anderegg:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-231982) (the “Registration Statement”) of Tucson Electric Power Company (the “Company”). We respectfully request that the Registration Statement become effective as of 1:00 p.m., Eastern time, on June 14, 2019, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please confirm that event with our counsel, Morgan, Lewis & Bockius LLP, by calling John T. Hood at (212) 309-6281.
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| Very truly yours, | ||
| Tucson Electric Power Company | ||
| By: | /s/ Todd C. Hixon | |
| Todd C. Hixon, Esq. | ||
Vice President, General Counsel and Chief Compliance Officer | ||
| CC: | M. Pritz, Tucson Electric Power Company |
[Signature Page to Request for Acceleration of Effectiveness of Registration Statement]
