Mail Stop 3561 						August 11, 2005 Mr. Stephen Billingham Finance Director British Energy Limited 1 Sheldon Square Paddington London, England W2 6TT 	Re:	British Energy Limited Form 20-F for Fiscal Year Ended March 31, 2004 		Filed September 30, 2004 		File No. 1-14990 Dear Mr. Billingham: 	We have completed our review of your Form 20-F and related filings and have no further comments at this time. 								Sincerely, 								George Ohsiek Branch Chief