Mail Stop 3561 				September 22, 2005 By Facsimile and U.S. Mail Mr. David R. Emery President and Chief Executive Officer Black Hills Corporation Black Hills Power, Inc. 625 Ninth Street Rapid City, South Dakota 57701 		Re:	Black Hills Corporation 			Form 10-K for the year ended December 31, 2004 			Filed March 16, 2005 			File No. 1-31303 		Black Hills Power, Inc. 			Form 10-K for the year ended December 31, 2004 			Filed March 30, 2005 			File No. 1-7978 Dear Mr. Emery: 	We have completed our review of your Form 10-K and related filings and have no further comments at this time. 								Sincerely, 			Jim Allegretto 			Sr. Assistant Chief Accountant