TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 30, 2022 William Fehrman Director, President and Chief Executive Officer Berkshire Hathaway Energy Company 666 Grand Avenue Des Moines, Iowa 50309-2580 Re: Berkshire Hathaway Energy Company Registration Statement on Form S-4 Filed December 22, 2022 File No. 333-268950 Dear William Fehrman: 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 Claudia Rios, Staff Attorney, at (202) 551-8770 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: J. Alan Bannister, Esq.