September 23, 2008
Catherine Brown, Esq.
Staff Attorney
Securities and Exchange Commission
Washington, D.C. 20549
| Re: | UniSource Energy Company Form 10-K Filed February 29, 2008 Definitive Proxy Statement on Schedule 14A Filed March 24, 2008 File No. 001-13739 Tucson Electric Power Company Form 10-K Filed February 29, 2008 File No. 001-05924 |
Dear Ms. Brown:
This letter is to confirm our telephone conversation of September 23, 2008. We are counsel to UniSource Energy Corporation (“UniSource Energy”) and Tucson Electric Power Company (“TEP”).
We hereby confirm that UniSource Energy and TEP have received the letter of September 19, 2008 from H. Christopher Owings, Assistant Director, of the SEC commenting on the referenced filings. As we discussed, UniSource Energy and TEP will file a response to such comments by Wednesday, October 15, 2008.
Please do not hesitate to contact me at 212-603-2140 if there are any questions.
Thank you.
Very truly yours, THELEN LLP | |||
| By: | /s/ John T. Hood | ||
| John T. Hood | |||