United States securities and exchange commission logo June 4, 2021 J. Kevin Fletcher Chief Executive Officer WISCONSIN PUBLIC SERVICE CORP 2830 South Ashland Avenue P.O. Box 19001 Green Bay, WI 54307-9001 Re: WISCONSIN PUBLIC SERVICE CORP Registration Statement on Form S-3 Filed May 28, 2021 File No. 333-256593 Dear Mr. Fletcher: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Liz Packebusch, Staff Attorney, at (202) 551-8749 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Eric A. Koontz