LETTER 1 filename1.txt Mail Stop 0308 May 9, 2005 via U.S. mail and facsimile Ms. Susan Tomasky Chief Financial Officer American Electric Power Company, Inc. 1 Riverside Plaza Columbus, OH 43215 RE: AEP Generating Company, File No. 0-18135 AEP Texas Central Company, File No. 0-346 AEP Texas North Company, File No. 0-340 Appalachian Power Company , File No. 1-3457 Columbus Southern Power Company, File No. 1-2680 Indiana Michigan Power Company, File No. 1-3570 Kentucky Power Company, File No. 1-6858 Ohio Power Company, File No. 1-6543 Public Service Company of Oklahoma, File No. 0-343 Southwestern Electric Power Company, File No. 1-3146 Form 10-K for the fiscal year ended December 31, 2004 Filed March 2, 2005 Dear Ms. Tomasky: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, Jim Allegretto Senior Assistant Chief Accountant ?? ?? ?? ?? Ms. Tomasky March 30, 2005 Page 1 of 1