AEP Texas Inc.
1 Riverside Plaza
Columbus, Ohio 43215
September 5, 2019
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Katherine Hsu—Structured Finance |
| | Lulu Cheng—Structured Finance |
| Re: | AEP Texas Inc. |
| | AEP Texas Restoration Funding LLC |
| | Registration Statement on Form SF-1 |
| | File Nos. 333-232430 and 333-232430-01 |
Dear Ms. Hsu and Ms. Cheng:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, AEP Texas Inc. (“AEP”) and AEP Texas Restoration Funding LLC (together with AEP, the “Registrants”), hereby request that the effective date for the registration statement referred to above be accelerated so that it will be declared effective at 8:30 a.m. Eastern Time on September 9, 2019, or as soon as possible thereafter.
Please call Jeannette Arazi of Sidley Austin LLP at (312) 853-7284 as soon as the registration statement has been declared effective.
| | Very truly yours, |
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| | AEP Texas Inc. |
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| | By: | /s/ Thomas G. Berkemeyer |
| | Name: | Thomas G. Berkemeyer |
| | Title: | Assistant Secretary |
cc: Jeannette K. Arazi, Sidley Austin LLP
