September 17, 2019

JongKap Kim
President and Chief Executive Officer
Korea Electric Power Corporation
55 Jeollyeok-ro, Naju-si
Jeollanam-do, 58322
South Korea

       Re: Korea Electric Power Corporation
           Form 20-F for the Fiscal Year Ended December 31, 2018
           Filed April 30, 2019
           File No. 001-13372

Dear Mr. Kim:

       We have reviewed your filing and have the following comments. In some of
our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 20-F for the Fiscal Year Ended December 31, 2018

Item 5. Operating and Financial Review and Prospects, page 81

1.    We note your disclosure that increases to electricity tariff rates
typically require lengthy
      public deliberations and administrative procedures in order to be
implemented, and, that
      increases in tariff rates may be insufficient to fully offset the rise in
fuel costs. We also
      note your disclosure that your ability to pass on fuel cost increases to
your customers is
      limited because the Government heavily regulates the rates your charge
for electricity.
      Given the operating loss and net loss recorded in fiscal year 2018 due to
increasing fuel
      costs, please disclose in an appropriate place within MD&A whether you
expect this trend
      of increasing fuel costs without sufficient increases in tariffs to
continue in the future. In
      doing so, please address the potential impacts on gross profit, operating
income and net
      income if this trend were to continue. To the extent there are plans for
the Government to
      increase tariff rates, please discuss where you are in the public
deliberation and
 JongKap Kim
Korea Electric Power Corporation
September 17, 2019
Page 2
         administrative process of getting the tariff approved, when final
approval is expected, the
         specific class(es) of customers the increase will affect, and, to the
extent known, the
         amount of the tariff increase.
Item 16.F. Change in Registrant's Certifying Accountant, page 162

2.       At the top of page 162 you state that you expect Ernst & Young
Hanyoung Corp.
         ("E&Y") to serve as your principal auditors for the year ended
December 31, 2019. We
         also note that your March 31, 2019 KIFRS financial statements filed on
Form 6-K on June
         11, 2019 were reviewed by E&Y. Please tell us whether there was a
change in your
         certifying accountant and if so, please present the disclosures
required by Item 16.F. of
         Form 20-F or tell us why you do not believe these disclosures are
required. If these
         disclosures have been previously reported, please tell us the form in
which they were
         presented and the date of such filing.
        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.

        You may contact Yong Kim, Staff Accountant, at 202-551-3323 or James
Allegretto,
Senior Assistant Chief Accountant at 202-551-3849 if you have questions
regarding comments
on the financial statements and related matters. Please contact Mara Ransom,
Assistant Director,
at 202-551-3264 with any other questions.



FirstName LastNameJongKap Kim                                  Sincerely,
Comapany NameKorea Electric Power Corporation
                                                               Division of
Corporation Finance
September 17, 2019 Page 2                                      Office of
Consumer Products
FirstName LastName