AEP Texas Inc.

1 Riverside Plaza

Columbus, Ohio 43215

VIA EDGAR

December 12, 2018

Re:	AEP Texas Inc.
	Registration Statement on Form S-4 (File No. 333-228657)

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, AEP Texas Inc. hereby requests that the effective date of the above-referenced Registration Statement on Form S-4 be accelerated so that the Registration Statement may become effective at 3 p.m., Eastern Standard Time, on December 14, 2018, or as soon thereafter as practicable.

We request that we be notified of such effectiveness by telephone call to the undersigned at 614-716-1648.

Very truly yours,
AEP Texas Inc.
	By:	/s/ Thomas G. Berkemeyer
	Name:	Thomas G. Berkemeyer
	Title:	Assistant Secretary