| FOLEY & LARDNER LLP ATTORNEYS AT LAW | ||
|---|---|---|
| 777 EAST WISCONSIN AVENUE MILWAUKEE, WISCONSIN 53202-5306 414.271.2400 TEL 414.297.4900 FAX www.foley.com | ||
| August 4, 2008 | WRITER’S DIRECT LINE 414.297.5817 jlochmann@foley.com EMAIL | |
| VIA EDGAR AND FACSIMILE | CLIENT/MATTER NUMBER 026162-0121 |
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Blair Petrillo |
| Re: | Interstate Power and Light Company – Registration Statement on Form S-3, as amended (Registration No. 333-151898) |
Ladies and Gentlemen:
On behalf of Interstate Power and Light Company, an Iowa corporation (the “Company”), we are enclosing the Company’s acceleration request relating to the above-referenced Registration Statement pursuant to Rule 461 under the Securities Act. As indicated in the acceleration request, it is respectfully requested that the above-referenced Registration Statement be declared effective at 10:00 a.m., Eastern Time, on August 6, 2008, or as soon as is practicable thereafter.
Should any questions arise in connection with this filing, please contact the undersigned at (414) 297-5817 or John K. Wilson at (414) 297-5642.
| Very truly yours, /s/ Jessica S. Allen Jessica S. Allen |
| cc: | Interstate Power and Light Company Patricia L. Kampling Enrique Bacalao Jake Blavat Foley & Lardner Benjamin F. Garmer, III Jay O. Rothman John K. Wilson |
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