Tampa Electric Company
TECO Plaza
702 N. Franklin Street
Tampa, FL 33602
August 20, 2019
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 | |
| Filed August 16, 2019 | ||
| FileNo. 333-233336 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Tampa Electric Company hereby requests acceleration of the effectiveness of its Registration Statement on FormS-3 (FileNo. 333-233336) to August 23, 2019, at 10:00 a.m., Eastern time, or as soon as possible thereafter.
Very truly yours,
Tampa Electric Company |
| /s/ Michelle V. Szekeres |
Michelle V. Szekeres Associate General Counsel |
