April 28, 2015
VIA EDGAR
| Re: | Talen Energy Corporation Talen Energy Holdings, Inc. Registration Statement on Form S-1 Submitted November 5, 2014 File Nos. 333-199888 and 333-199888-01 |
Mara L. Ransom
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Dear Ms. Ransom:
On behalf of Talen Energy Corporation and Talen Energy Holdings, Inc. (collectively, “Talen Energy”), we are providing the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Staff”) with excerpted sections of Talen Energy’s Registration Statement on Form S-1, marked to show changes from Amendment No. 3 to the Registration Statement as filed on April 16, 2015, in order to assist the Staff in finalizing its review of the above-referenced Registration Statement. The aforementioned pages are attached hereto as Annex A.
| SECURITIESAND EXCHANGE COMMISSION | April 28, 2015 |
Please do not hesitate to call Andrew R. Keller at 212-455-3577 with any questions or further comments you may have regarding this filing or if you wish to discuss the above responses.
Very truly yours,
/s/ Simpson Thacher & Bartlett LLP
SIMPSON THACHER & BARTLETT LLP
| cc: | Securities and Exchange Commission Donna Di Silvio Yolanda Guobadia Jennifer López
Talen Energy Corporation Talen Energy Holdings, Inc. Paul A. Farr
PPL Corporation Frederick C. Paine, Esq.
Vinson & Elkins LLP E. Ramey Layne, Esq. |
2
