[EFH LETTERHEAD]
April 26, 2011
BY EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: | H. Christopher Owings | |
Assistant Director |
Re: | Energy Future Holdings Corp. | |
Registration Statement on Form S-1 | ||
File No. 333-171256 |
Ladies and Gentlemen:
Energy Future Holdings Corp. (the “Company”) hereby requests that the above-referenced registration statement on Form S-1 be declared effective at 4:00 p.m., Eastern Time on April 26, 2011, or as soon as possible thereafter. As requested, the Company acknowledges that:
• | should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
• | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
• | the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Sincerely, |
/s/ Andrew M. Wright |
Andrew M. Wright |
Vice President & Associate General Counsel |
cc: | Paul Keglevic (Company) |
Stan Szlauderbach (Company)