-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, PQNjPt4p5CdXOK6EOD6Zrsj+pZKJsugmGcGf6BPxK7kf3iOzzSXdQOj+OQ+C8wBO AQmJ0796VH6EbNXs+r+RAQ== 0001094093-05-000332.txt : 20060912 0001094093-05-000332.hdr.sgml : 20060912 20051117144519 ACCESSION NUMBER: 0001094093-05-000332 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051117 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FLORIDA PROGRESS CORP CENTRAL INDEX KEY: 0000357261 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRIC SERVICES [4911] IRS NUMBER: 592147112 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 100 CENTRAL AVENUE CITY: ST PETERSBURG STATE: FL ZIP: 33701 BUSINESS PHONE: 7278205151 MAIL ADDRESS: STREET 1: 100 CENTRAL AVENUE CITY: ST PETERSBURG STATE: FL ZIP: 33701 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FLORIDA POWER CORP / CENTRAL INDEX KEY: 0000037637 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRIC SERVICES [4911] IRS NUMBER: 590247770 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 100 CENTRAL AVENUE CITY: ST. PETERSBURG STATE: FL ZIP: 33701 BUSINESS PHONE: 7278205151 MAIL ADDRESS: STREET 1: 100 CENTRAL AVENUE CITY: ST. PETERSBURG STATE: FL ZIP: 33701 FORMER COMPANY: FORMER CONFORMED NAME: FLORIDA POWER CORP / DATE OF NAME CHANGE: 19950829 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PROGRESS ENERGY INC CENTRAL INDEX KEY: 0001094093 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRIC SERVICES [4911] IRS NUMBER: 562155481 STATE OF INCORPORATION: NC FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 410 S WILMINGTON ST CITY: RALEIGH STATE: NC ZIP: 27601 BUSINESS PHONE: 9195466463 MAIL ADDRESS: STREET 1: 410 S WILMINGTON ST CITY: RALEIGH STATE: NC ZIP: 27601 FORMER COMPANY: FORMER CONFORMED NAME: CP&L ENERGY INC DATE OF NAME CHANGE: 20000314 FORMER COMPANY: FORMER CONFORMED NAME: CP&L HOLDINGS INC DATE OF NAME CHANGE: 19990830 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CAROLINA POWER & LIGHT CO CENTRAL INDEX KEY: 0000017797 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRIC SERVICES [4911] IRS NUMBER: 560165465 STATE OF INCORPORATION: NC FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 410 S. WILMINGTON STREET CITY: RALEIGH STATE: NC ZIP: 27601 BUSINESS PHONE: 9195466111 MAIL ADDRESS: STREET 1: 410 S. WILMINGTON STREET CITY: RALEIGH STATE: NC ZIP: 27601 CORRESP 1 filename1.htm

November 17, 2005

VIA EDGAR

Securities and Exchange Commission
100 F Street, N.W.
Washington, D.C. 20549-0308
Attention: Mr. Jim Allegretto, Senior Assistant Chief Accountant
Division of Corporation Finance


	RE:	Progress Energy Inc. Form 10-K for the year ended December 31, 2004 Filed March 16, 2005 File No. 1-15929 Carolina Power and Light Company Form 10-K for the year ended December 31, 2004 Filed March 16, 2005 File No. 1-03382 Florida Progress Corporation Form 10-K for the year ended December 31, 2004 Filed March 16, 2005 File No. 1-08349 Florida Power Corporation Form 10-K for the year ended December 31, 2004 Filed March 16, 2005 File No. 1-03274

Dear Mr. Allegretto:

By letter dated November 4, 2005, Progress Energy, Inc., a North Carolina corporation (“Progress Energy” or the “Company”) responded to comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) to the above referenced filings contained in the Commission’s letter to Mr. Robert McGehee of Progress Energy, dated October 14, 2005. This letter is provided as follow-up to the Company’s November 4, 2005 letter.

The Company confirms that each of the Company, Carolina Power & Light Company d/b/a Progress Energy Carolinas, Inc., Florida Progress Corporation and Florida Power Corporation d/b/a Progress Energy Florida, Inc. will provide SFAS No. 115 disclosures related to nuclear decommissioning trust investments in their respective future filings.

The Company understands that this letter concludes the comment letter process. Please direct any further questions or comments you may have regarding this filing to David Fountain at (919) 546-6164.




	Sincerely, /s/Jeffrey M. Stone Jeffrey M. Stone Chief Accounting Officer & Controller Progress Energy, Inc.

Enclosures
cc:     Mr.Robert B. McGehee
          Mr. Peter M. Scott III
          John R. McArthur, Esq.
          Frank A. Schiller, Esq.
          Timothy S. Goettel, Esq.

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