Tampa Electric Company
TECO Plaza
702 N. Franklin Street
Tampa, FL 33602
October 25, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Tampa Electric Company Registration Statement on Form S-3 |
Filed October 14, 2022
File No. 333-267890
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Tampa Electric Company hereby requests acceleration of the effectiveness of its Registration Statement on Form S-3 (File No. 333-267890) to October 27, 2022, at 5:00 p.m., Eastern time, or as soon as possible thereafter.
Very truly yours, |
Tampa Electric Company |
/s/ Michelle V. Szekeres |
Michelle V. Szekeres |
Associate General Counsel |