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                   May 19, 2020

       J. D. Tarry
       Chief Financial Officer
       Public Service Company of New Mexico
       414 Silver Ave. SW
       Albuquerque, NM 87102

                                                        Re: Public Service
Company of New Mexico
                                                            Registration
Statement on Form S-3
                                                            Filed May 13, 2020
                                                            File No. 333-238234

       Dear Mr. Tarry:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

              Please contact Anuja A. Majmudar, Attorney-Advisor, at
202-551-3844 with any
       questions.




                   Sincerely,


                   Division of Corporation Finance

                   Office of Energy & Transportation
       cc:                                              Dave Meyers