Securities and Exchange Commission
100 F Street N.E.
Room 1580
Washington, D.C. 20549
Attention: Mara Ransom
August 25, 2021
Re: SOUTHWESTERN ELECTRIC POWER COMPANY
Registration Statement No. 333-258961
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Southwestern Electric Power Company hereby requests acceleration of effectiveness of the above-captioned Registration Statement to 5:00 p.m. on August 27, 2021, or as soon thereafter as is practicable.
Very truly yours,
SOUTHWESTERN ELECTRIC POWER COMPANY
By: /s/ David C. House
David C. House
Assistant Secretary
cc: Michael Purcell