United States securities and exchange commission logo





                      June 5, 2024

       Robert Hoglund
       Chief Financial Officer
       Consolidated Edison, Inc.
       4 Irving Place
       New York, New York, 10003

                                                        Re: Consolidated
Edison, Inc.
                                                            Form 10-K for the
Fiscal Year ended December 31, 2023
                                                            Filed February 15,
2024
                                                            File No. 001-14514

       Dear Robert Hoglund:

              We have completed our review of your filing. 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.




                      Sincerely,


                      Division of Corporation Finance

                      Office of Energy & Transportation