SIERRA PACIFIC RESOURCES
P.O. Box 30150
6100 Neil Road
Reno, Nevada 89520-3150
September 1, 2005
BY EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jeffrey Werbitt
Re: Sierra Pacific Resources
Registration Statement No. 333-127128
Ladies and Gentlemen:
The undersigned registrant hereby requests, pursuant to Rule 461
promulgated under the Securities Act of 1933, as amended, that the effective
date of the above-referenced Registration Statement be accelerated so that it
may become effective as of 4:00 p.m., eastern time, on September 2, 2005 or as
soon thereafter as practicable.
In connection with the above-referenced Registration Statement, the
undersigned registrant hereby acknowledges that:
- should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;
- the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the company from its full responsibility for the adequacy
and accuracy of the disclosure in the filing; and
- the company may not assert this action as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.
In addition, the undersigned registrant further acknowledges that the
Division of Enforcement has access to all information provided to the staff of
the Division of Corporation Finance in connection with its review of the filings
or in response to its comments on the filings.
Sincerely,
SIERRA PACIFIC RESOURCES
By: /s/ John E. Brown
-------------------------
John E. Brown
Controller