[CHOATE, HALL & STEWART LETTTERHEAD]
October 24, 2001
VIA FACSIMILE - (202) 942-9542
Mr. Herb Scholl
Securities Exchange Commission
Office of Edgar and Information Analysis
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: SIERRA PACIFIC RESOURCES
Dear Mr. Scholl:
We represent Sierra Pacific Resources. On October 19, 2001, Sierra
Pacific Resources, Sierra Pacific Resources Capital Trust I and Sierra Pacific
Resources Capital Trust II (the "Registrants") filed a combined Form S-3
registration statement and a post-effective amendment to a previously-filed
registration statement, Accession Number 0000912057-01-535997 (the "Registration
Statement"). The Registration Statement was mistakenly filed as a post-effective
amendment (POS-AM) when it should have been filed as an S-3 registration
statement (S-3). The Registrants seek to withdraw the Registration Statement as
it has been properly re-filed (file no. 333-72160). For your convenience, we
have summarized the filing details for the Registration Statement that we seek
to withdraw in an attachment to this letter.
If you have any questions, please feel free to call the undersigned or
Eunice Chapon of this office (617) 248-5256. Thank you for your assistance with
this matter.
Sincerely,
/s/ James A. McDaniel
James A. McDaniel
cc: Mr. Terry Hatfield
(via fax: 202-942-9648)
ATTACHMENT
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Accession Number: 0000912057-01-535997
Received Date: 19-Oct-2001 13:33
Accepted Date: 19-Oct-2001 13:33
Filing Date: 19-Oct-2001 13:33
Form Type: POS AM
REGISTRANTS:
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Sierra Pacific Resources - CIK: 0000741508
Sierra Pacific Resources Capital Trust I - CIK: 0001088009
Sierra Pacific Resources Capital Trust II - CIK: 0001088010