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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-05-051123.txt : 20060901
<SEC-HEADER>0000000000-05-051123.hdr.sgml : 20060901
<ACCEPTANCE-DATETIME>20051004154932
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-051123
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051004

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AES IRONWOOD LLC
		CENTRAL INDEX KEY:			0001099291
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC & OTHER SERVICES COMBINED [4931]
		IRS NUMBER:				541457573
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		305 PRESCOTT ROAD
		CITY:			LEBANON
		STATE:			PA
		ZIP:			17042
		BUSINESS PHONE:		7172281328

	MAIL ADDRESS:	
		STREET 1:		305 PRESCOTT ROAD
		CITY:			LEBANON
		STATE:			PA
		ZIP:			17042
PUBLIC REFERENCE ACCESSION NUMBER:		0001104659-05-013857
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561

 							September 16, 2005

Mr. Barry J. Sharp
Executive Vice President and Chief Financial Officer
The AES Corporation
4300 Wilson Boulevard
Arlington, VA 22203

	Re:	AES Ironwood, LLC
File No. 333-91391
AES Red Oak, LLC
File No. 333-40478
		Form 10-K for Fiscal Year Ended December 31, 2004
      Filed March 30, 2005
		Forms 10-Q for Fiscal Quarters Ended
      March 31, 2005 and June 30, 2005
IPALCO Enterprises, Inc.
File No. 1-8644
Form 10-K for Fiscal Year Ended December 31, 2004
      Filed March 24, 2005
      Forms 10-Q for Fiscal Quarters Ended
      March 31, 2005 and June 30, 2005
AES Eastern Energy, LP
File No. 333-89725
      Form 10-K for Fiscal Year Ended December 31, 2004
      Filed March 31, 2005
      Forms 10-Q for Fiscal Quarters Ended
      March 31, 2005 and June 30, 2005

Dear Mr. Sharp:

	We have completed our review of your Form 10-Ks and related
filings and have no further comments at this time.

								Sincerely,


								George F. Ohsiek, Jr.
      Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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