United States securities and exchange commission logo March 4, 2022 Mary Kipp President and Chief Executive Officer Puget Energy, Inc. 355 110th Ave NE Bellevue, WA 980004 Re: Puget Energy, Inc. Registration Statement on Form S-3 Filed February 25, 2022 File No. 333-263015 Dear Ms. Kipp: 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 Arthur Tornabene-Zalas at (202) 551-3162 or Irene Barberena-Meissner, Staff Attorney, at (202) 551-6548 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Andrew Bor, Esq.