United States securities and exchange commission logo October 25, 2022 Douglas A. Cannon Director, President, and Chief Executive Officer Nevada Power Company 6226 West Sahara Avenue Las Vegas, NV 89146 Re: Nevada Power Company Registration Statement on Form S-3 Filed October 13, 2022 File No. 333-267865 Dear Douglas A. Cannon: 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 Timothy S. Levenberg, Special Counsel, at (202) 551-3707 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: J. Alan Bannister