Tampa Electric Company
TECO Plaza
702 North Franklin Street
Tampa, FL 33602
March 8, 2017
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Tampa Electric Company Registration Statement on FormS-3 |
| FileNo. 333-216310 |
Ladies and Gentlemen:
The undersigned, Tampa Electric Company, hereby requests, pursuant to Rule 461 under the Securities Act of 1933, as amended, that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 p.m., Eastern time, on March 10, 2017, or as soon thereafter as is practicable.
| Very truly yours, |
| Tampa Electric Company |
/s/ David E. Schwartz |
| David E. Schwartz |
| Secretary |
