UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
-------------
FORM 8-K
-------------
CURRENT REPORT
Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) May 22, 2007
--------------
Florida Power & Light Company FPL Recovery Funding LLC
(Exact name of registrant as specified in its charter) (Exact name of registrant as specified in its charter)
State of Florida State of Delaware
(State or other jurisdiction of incorporation) (State or other jurisdiction of incorporation)
333-141357 333-141357-01
(Commission File Number) (Commission File Number)
59-0247775 77-0679907
(IRS Employer Identification No.) (IRS Employer Identification No.)
700 Universe Boulevard 700 Universe Boulevard
Juno Beach, Florida Juno Beach, Florida
(Address of principal executive offices) (Address of principal executive offices)
33408 33408
(Zip Code) (Zip Code)
Registrant's telephone number, Registrant's telephone number,
including area code (561) 694-4000 including area code (561) 694-4000
(Former name or former address, if changed since last report.)
-----------------------------
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of
the following provisions (see General Instruction A.2. below):
[ ] Written communications pursuant to Rule 425 under the Securities Act
(17 CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act
(17 CFR 240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
Section 9. Financial Statements and Exhibits.
Item 9.01. Financial Statements and Exhibits
---------------------------------
(a) Not applicable.
(b) Not applicable.
(c) Not applicable
(d) Exhibits:
5.1 Opinion of Sidley Austin LLP with respect to legality.
8.1 Opinion of Sidley Austin LLP with respect to federal tax
matters.
8.2 Opinion of Squire, Sanders & Dempsey L.L.P. with respect to
state tax matters.
23.1 Consent of Sidley Austin LLP (included in its opinions filed as
Exhibits 5.1, 8.1 and 99.6).
23.2 Consent of Squire, Sanders & Dempsey L.L.P. (included in its
opinions filed as Exhibits 8.2 and 99.7).
99.6 Opinion of Sidley Austin LLP with respect to federal
constitutional matters.
99.7 Opinion of Squire, Sanders & Dempsey L.L.P. with respect to
Florida constitutional matters.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
Florida Power & Light Company
By: /s/ Edward F. Tancer
----------------------------
Edward F. Tancer
Senior Vice President & General Counsel
FPL Recovery Funding LLC
By: /s/ Edward F. Tancer
----------------------------
Edward F. Tancer
Manager
Date: May 25, 2007
EXHIBIT INDEX
Exhibit No. Description of Exhibit
- ------------------------------------------------------------------------------
5.1 Opinion of Sidley Austin LLP with respect to legality.
8.1 Opinion of Sidley Austin LLP with respect to federal tax matters.
8.2 Opinion of Squire, Sanders & Dempsey L.L.P. with respect to
state tax matters.
23.1 Consent of Sidley Austin LLP (included in its opinions filed as
Exhibits 5.1, 8.1 and 99.6).
23.2 Consent of Squire, Sanders & Dempsey L.L.P. (included in its
opinions filed as Exhibits 8.2 and 99.7).
99.6 Opinion of Sidley Austin LLP with respect to federal
constitutional matters.
99.7 Opinion of Squire, Sanders & Dempsey L.L.P. with respect to
Florida constitutional matters.