IPALCO Enterprises, Inc.
One Monument Circle
Indianapolis, IN 46204
April 5, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549
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| Re: | IPALCO Enterprises, Inc. |
Registration Statement on Form S-4
File No. 333-254579
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, IPALCO Enterprises, Inc. (the “Company”) hereby respectfully requests that the effective date of the above referenced Registration Statement on Form S-4 be accelerated to 4:00 p.m. (EDT) on Wednesday, April 7, 2021, or as soon thereafter as practicable.
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| | Very truly yours, | |
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| | IPALCO Enterprises, Inc. | |
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| By: /s/ Brian R. Hylander | |
| Name: Brian R. Hylander | |
| Title: Assistant General Counsel and Secretary | |
cc: Richard D. Truesdell, Jr.
Davis Polk & Wardwell LLP
