The AES Corporation
4300 Wilson Boulevard
Arlington, Virginia 22203
July 14, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549
| Re: | The AES Corporation |
Registration Statement on Form S-4
File No. 333-257351
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, The AES Corporation (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 Friday, July 16, 2021, or as soon thereafter as practicable.
| Very truly yours, | ||
| The AES Corporation | ||
| By: | /s/ Gustavo Pimenta | |
| Name: | Gustavo Pimenta | |
| Title: | Executive Vice President and Chief Financial Officer | |
| cc: | Richard D. Truesdell, Jr. |
Davis Polk & Wardwell LLP
