November 10, 2005 Mail Stop 3561 Wendy L. Aumiller Vice President and Treasurer The Union Light, Heat and Power Company 139 East Fourth Street Cincinnati, OH 45202 	Re:	The Union Light, Heat and Power Company 		Form 10-K for Fiscal Year Ended December 31, 2004 		Filed February 25, 2005 		Forms 10-Q for Fiscal Quarters Ended 		March 31, 2005 and June 30, 2005 		Filed May 10, 2005 and August 4, 2005 		File No. 2-07793 Dear Ms. Aumiller: 	We have completed our review of your Form 10-K and related filings and have no further comments at this time. 								Sincerely, 								George F. Ohsiek, Jr. 								Branch Chief