American Electric Power (AEP) 10-K 2016 FY Annual report

American Electric Power

1 Riverside Plaza

Columbus, OH 43215

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: File No. 1-3570

Indiana Michigan Power Company

Annual Report on Form 10-K

To Whom It May Concern:

On behalf of Indiana Michigan Power Company (the “Company”), we are filing herewith, under the Securities Exchange Act of 1934, the Annual Report on Form 10-K of the Company for the fiscal year ended December 31, 2016.

The financial statements in the 2016 Annual Report, incorporated herein by reference, do not reflect any significant change in any accounting principles or practices, or in the method of applying such principles or practices, from the financial statements included in the Company’s 2015 Annual Report.

Very truly yours,

/s/ Thomas G. Berkemeyer

Thomas G. Berkemeyer

Assistant Secretary

(614) 716-1648