United States securities and exchange commission logo October 24, 2022 Archie Collins President and Chief Executive Officer Tampa Electric Company TECO Plaza 702 North Franklin Street Tampa, FL 33602 Re: Tampa Electric Company Registration Statement on Form S-3 Filed October 14, 2022 File No. 333-267890 Dear Archie Collins: 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 Arthur Tornabene-Zalas at (202) 551-3162 or Laura Nicholson, Special Counsel, at (202) 551-3584 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Megan Foscaldi, Esq.