NEXTERA ENERGY, INC.
700 Universe Boulevard
Juno Beach, Florida 33408
VIA EDGAR AND EMAIL
Mara L. Ransom
Assistant Director
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
March 24, 2015
| Re: | NextEra Energy, Inc. |
| Registration Statement on Form S-4 |
| File No. 333-201397 |
Dear Ms. Ransom:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, NextEra Energy, Inc. (the “Registrant”) respectfully requests acceleration of effectiveness of the above-captioned Registration Statement so that it may become effective on Thursday, March 26, 2015 at 3:00 p.m., Eastern Time, or as soon as possible thereafter.
In connection with the foregoing request, the Registrant hereby acknowledges the following:
| • | should the U.S. Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| • | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please direct any questions regarding this request to Lawrence S. Makow ((212) 403-1372; LSMakow@wlrk.com) or John L. Robinson ((212) 403-1056; JLRobinson@wlrk.com) of Wachtell, Lipton, Rosen & Katz. In addition, please notify Mr. Makow or Mr. Robinson when this request for acceleration has been granted.
[Signature Page Follows]
Mara L. Ransom
U.S. Securities and Exchange Commission
March 24, 2015
Page 2
Very truly yours,
NEXTERA ENERGY, INC.
/s/ Charles E. Sieving
Charles E. Sieving
Executive Vice President &
General Counsel
| cc: | Lawrence S. Makow, Wachtell, Lipton, Rosen & Katz |
| Chester A. Richardson, Hawaiian Electric Industries, Inc. |
| Michael P. Rogan, Skadden, Arps, Meagher & Flom LLP |
[Signature Page to Request for Acceleration]