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                           August 25, 2021

       Julia A. Sloat
       Vice President & Chief Financial Officer
       SOUTHWESTERN ELECTRIC POWER CO
       1 Riverside Plaza
       Columbus, OH 43215

                                                        Re: SOUTHWESTERN
ELECTRIC POWER CO
                                                            Registration
Statement on Form S-3
                                                            Filed August 20,
2021
                                                            File No. 333-258961

       Dear Ms. Sloat:

              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 Michael
Purcell at 202-344-9074 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Energy & Transportation