David S. Maltz
Vice President, Legal and Assistant Corporate Secretary
Duke Energy Corporation
526 S. Church Street
Mail Code: EC03T
Charlotte, NC 28202
Tel 704-382-3477
Fax 704-382-4439
September 5, 2008
VIA EDGAR
Andrew Mew
Accounting Branch Chief
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Duke Energy Corporation |
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| Form 10-K for Fiscal Year Ended December 31, 2007 |
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| Filed February 29, 2008 |
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| Form 10-Q for Quarter Ended March 31, 2008 |
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| Filed May 9, 2008 |
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| File No. 1-32853 |
Dear Mr. Mew:
On behalf of Duke Energy Corporation (the “Company”), I am writing to confirm receipt of your comment letter dated August 21, 2008 relating to Duke Energy Corporation’s Form 10-K for Fiscal Year Ended December 31, 2007 and Form 10-Q for Quarter Ended March 31, 2008 filed by the Company on February 29, 2008 and May 9, 2008, respectively (Commission File No. 1-32853). Per my conversation with Ms. Donna DiSilvio, the Company expects to file a written response to your comments by September 12, 2008.
Please do not hesitate to call me at (704) 382-3477 with any questions regarding the foregoing.
| Very truly yours, |
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| /s/ David S. Maltz |
| David S. Maltz |
| Vice President, Legal and Assistant Corporate Secretary |