[ Hawaiian Electric Industries, Inc. Letterhead ]

February 11, 2008

Securities and Exchange Commission

Division of Corporation Finance

450 Fifth Street, N.W.

Washington, D.C. 20549-0305

Attention:	Ellie Quarles, Esq. Special Counsel Mail Stop 3561
Re:	Hawaiian Electric Industries, Inc. Definitive 14A Filed on March 27, 2007 File No. 1-08503

Dear Ms. Quarles,

Thank you for your voicemail message to Patricia Wong, Vice President--Administration and Corporate Secretary of Hawaiian Electric Industries, Inc. (the "Company"), requesting additional information in response to comment No. 4 in your letter dated December 6, 2007 ("Comment #4"). As requested, this letter supplements our response dated December 20, 2007.

Comment #4 read as follows:

Methodology for Competitive Benchmarking, page 15

4. We note your response to comment 4 in our letter dated August 21, 2007. Please identify the general industry companies that were weighted 50 percent for competitive benchmarking purposes and the other data against which you have benchmarked compensation. Also, please clearly indicate that you will comply with this comment.

We supplement our response to Comment # 4 as follows:

As noted in our earlier responses to your comments and in our proxy statement that is the subject of those comments, the Company benchmarked compensation of its named executive officers against compensation paid by a discreet group of utility and financial services companies. The companies comprising those respective peer groups were identified in the proxy

statement, and the Company will continue to identify them for so long as it benchmarks against their compensation.

The identities of the respective companies (numbering in the hundreds) underlying the third general industry survey were not material to the Compensation Committee's compensation decisions. Indeed, at the time of the compensation decisions that were the subject of the proxy statement in question, neither the Compensation Committee nor the Company itself was even aware of the identities of the general industry companies used by the Committee’s consultant, Towers Perrin, in providing the comparative general industry data, since the general industry data was from a standard survey report from the Towers Perrin database.

Subsequent to the issuance of your comment letters, however, the Company requested and received a listing of the general industry companies underlying the survey. Accordingly, although the Company does not believe that is required to identify the general industry survey companies, it nevertheless will identify those companies (as set out below and as the list may be modified from time to time) in an appendix to the 2008 definitive Proxy Statement. In any event, the Company will continue to provide the names of any utility and financial services benchmark companies, in accordance with its prior practice, and provide the names of the companies underlying the Edison Electric Industry Index, as we undertook in our response filed on December 20, 2007.

A&P A.G. Edwards A.T. Cross AAA of Science AAI AARP Abbott Laboratories ABC Accenture ACH Food adidas America Advance Publications Advance Publications Advanced Medical Optics Advanced Micro Devices Advanta ADVO Aegon USA Aerojet AES Aetna AFLAC AGL Resources AIG Air Products and Chemicals Alcatel USA Alcoa Alcon Laboratories Allbritton Communications –     KATV Fifth Third Bancorp Fireman's Fund Insurance First Data FirstEnergy Fiserv Fleetwood Enterprises Fluke Fluor Foot Locker Ford Forest Laboratories Fortune Brands Forum Communications - WDAY FPL Group Franklin Resources Freddie Mac Freedom Communications Freedom Communications –     KFDM Freedom Communications –     WLAJ Freedom Communications –     WPEC Freedom Communications –     WRGB Freedom Communications –     WTVC Freedom Communications – WWMT Freightliner Omaha Public Power Omnova Solutions OneBeacon Insurance ONEOK Orange County Teachers'     Federal Credit Union Organon Osram Sylvania Otter Tail Owens Corning Owens-Illinois Pacific Gas & Electric Pacific Life PacifiCorp Packaging of America Panasonic of North America Papa Johns Par Pharmaceutical Parker Hannifin Parsons Peabody Energy Pearson Education People's Bank Peoples Energy Pepco Holdings PepsiCo PerkinElmer Pernod Ricard USA PetSmart Pfizer

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Allegheny Energy Allergan Allete Alliance Data Systems Alliant Techsystems Allianz Allstate Alstom Power Altana Pharma Altria Group Ameren America Online American Airlines American Airlines Publishing American Chemical Society American Electric Power American Express Credit Card American Family Insurance American Re American Standard American Transmission American United Life American Water Works Ameriprise Financial Ameriquest Mortgage Ameritrade Ameron AMETEK Amgen AmSouth Anadarko Petroleum Ann Taylor Stores APAC Apache APL Apple Computer Applebee's International Applied Materials Aquila ARAMARK Arby's Restaurant Group Arctic Cat Armstrong World Industries ArvinMeritor Ashland Associated Banc-Corp Assurant Assurant Health AstraZeneca AT&T Atmos Energy Aurora Loan Services Austin Industries Auto Club Group Automatic Data Processing AutoZone Fremont Investment & Loan G&K Services Gannett Gap Gap Gartner Gates GATX Genentech General Dynamics General Mills General Motors Genzyme GEO Group Georgia Gulf Gilead Sciences GlaxoSmithKline GMAC-RFG Goodrich Goodyear Tire & Rubber Gorton's Great Plains Energy Great-West Life Annuity GROWMARK GTECH Guardian Life Guideposts H&R Block H.B. Fuller H.J. Heinz Haemonetics Hannaford Harcourt Education Harley-Davidson Harman International Industries Harris Bank Harris Enterprises Harry Winston Harsco Hartford Financial Services Hasbro Hawaiian Electric Hawaiian Telecom HBO HCA Healthcare Health Care Services Health Net Hearst-Argyle Television Herbalife International of     America Hercules Herman Miller Hershey Foods Hess Hewlett-Packard Hexcel Pharmion Phelps Dodge Philips Electronics North America Phillips-Van Heusen Phoenix Companies Pinnacle West Capital Pitney Bowes PJM Interconnection Plexus Plymouth Rock Assurance PMI Group PNC Financial Services PNM Resources Popular Portland General Electric PPG Industries PPL Principal Financial Prisma Energy Procter & Gamble Progress Energy Progressive ProQuest Prudential Financial Public Service Enterprise Puget Energy Pulte Homes Purdue Pharma QLT QUALCOMM Quest Diagnostics Quintiles Qwest Communications Ralcorp Holdings Raley's Superstores Raytheon RBC Dain Rauscher Reed Business Information Reed Elsevier Reed Exhibitions Regal-Beloit Reliant Resources Reuters America Revlon Reynolds American Reynolds and Reynolds Rich Products Rinker Materials Rio Tinto RISO Robert Bosch Robert Half International Roche Diagnostics Roche Palo Alto Rockwell Automation Rockwell Collins

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Avaya Avery Dennison Avista Avnet AXA Equitable BAE Systems - CNI Division Bank North Bank of America Bank of the West Barnes Group Barrick Baxter International Bayer Bayer CropScience BB&T Beckman Coulter BellSouth Belo Best Buy BIC Big Lots Black & Decker Blockbuster Blue Cross Blue Shield of     Florida Bob Evans Farms Boehringer Ingelheim Boeing Boston Scientific Boy Scouts of America BP Bracco Diagnostics Brady Bremer Financial Brinker International Bristol-Myers Squibb Bunge Burlington Northern Santa Fe BWXT Y-12 C&D Technologies C.H. Guenther & Son Cablevision Systems Cadbury-Schweppes North     America California Independent System     Operator Cameron International Campbell Soup Capital Blue Cross Capital Broadcasting - WRAL Capital One Financial Cardinal Health Cargill Carpenter Technology Caterpillar Catholic Healthcare West Hilton Hotels HNI HNTB Hoffmann-La Roche Honeywell Horizon Blue Cross Blue Shield     of New Jersey Houghton Mifflin Hovnanian Enterprises HSBC North America Hubbard Broadcasting Humana Huntington Bancshares IAC/InterActive IBM ICI Paints North America IDACORP IDEX IKON Office Solutions IMS Health Independence Blue Cross IndyMac ING Ingersoll-Rand Intel InterContinental Hotels International Flavors &     Fragrances International Paper International Truck & Engine Interstate Brands Invensys Irvine Company Irving Oil Irwin Financial Itochu International ITT - Corporate ITT - Defense ITT - Motion and Flow Control J. Crew J.C. Penney Company J.M. Smucker J.R. Simplot Jack in the Box Jackson Hewitt Jacobs Engineering Jarden JEA JM Family John Crane John Hancock Johns-Manville Johnson & Johnson Johnson Controls Joint Commission on     Accreditation of Rohm and Haas Rolls-Royce North America RSC Equipment Rental Russell S.C. Johnson Sabre SAFECO Safety-Kleen Holdco Safeway Salt River Project Sanofi-Aventis Sarkes Tarzian - KTVN Sarkes Tarzian – WRCB SAS Institute SCANA Schering-Plough Schneider Electric Schurz - KYTV Schurz – WAGT Schwan's Science Applications     International Scotts Miracle-Gro Seagate Technology Sears Seattle Times Securian Financial Group Security Benefit Group of     Companies Sempra Energy SENCORP Sensata Technologies 7-Eleven Shell Oil Sherwin-Williams Shriners Hospital for Children Siemens Sigma-Aldrich Sinclair Broadcast Group Sirius Satellite Radio Sirius Satellite Radio SLM Smurfit-Stone Container Sodexho Solvay America Solvay Pharmaceuticals Sonoco Products Sony Electronics Sony Ericsson Mobile     Communications Southern Company Southern Union Company Sovereign Bancorp Spansion Sports Authority Springs Global

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CB Richard Ellis CDI Cedar Rapids TV - KCRG Celestica Celgene Cendant CenterPoint Energy Cephalon Ceridian CH Energy Group CH2M Hill Chanel Charter Communications CheckFree Holdings Chemtura Chevron Chicago Mercantile Exchange CHS CIGNA Cincinnati Bell Cingular Wireless Circle K CITGO Petroleum Citigroup Clarke American Checks Clear Channel Communications Cleco Cleveland Clinic Foundation Clorox CMS Energy CNA COACH Cobank Coca-Cola Colgate-Palmolive Colorado Springs Utilities Columbia Sportswear Comair Combe Comcast Cable Communications Comerica Commerce Bancorp Commerce Bancshares Compass Bancshares ConAgra Foods Connell ConocoPhillips Consolidated Edison Constellation Brands Constellation Energy Convergys Cooper Tire & Rubber Corn Products Corporate Express Countrywide Financial Covance     Healthcare Organizations Jostens Journal Broadcast Group JSJ Kaiser Foundation Health Plan Kaman Industrial Technologies KB Home Kellogg Kennametal Kerr-McGee KeyCorp Kimberly-Clark Kinder Morgan Kindred Healthcare King Pharmaceuticals Kinross Gold Kiplinger Knight Ridder Koch Industries Kohler Kohl's Kraft Foods L.L. Bean L-3 Communications Lafarge North America Land O'Lakes Landmark Communications –     WTVF LaSalle Bank Lawson Products Lear Levi Strauss LexisNexis Lexmark International Liberty Mutual Limited Lincoln Center for the Performing     Arts Lincoln Financial Loews LOMA Longs Drug Stores Lorillard Louisville Corporate Services Lower Colorado River Authority Lucent Technologies M&T Bank Magellan Midstream Partners Makino Manship Stations - KRGV Marathon Oil MarkWest Energy Marriott International Marsh & McLennan Marshall & Ilsley Martin Marietta Materials Sprint Nextel St. Jude Medical St. Lawrence Cement St. Paul Travelers Standard Register Staples Starbucks Starwood Hotels & Resorts State Farm Insurance State Street Steelcase STP Nuclear Operating String Letter Publishing SUEZ Energy North America Sun Life Financial Sun Microsystems Sunbeam Television - WHDH SunGard Data Systems Sunoco SunTrust Banks SVB Financial Sybron Dental Specialties Syngenta Takeda Pharmaceutical TAP Pharmaceuticals Targa Resources Target Taubman Centers TDS Telecom TECO Energy Tennessee Valley Authority Terex Tesoro Texas Capital Bank Texas Instruments Textron Thomas & Betts Thomson Thomson Financial Services Thomson Learning Thomson Legal and Regulatory Thomson Scientific & Healthcare 3M Thrivent Financial for Lutherans TIAA-CREF Time Warner Time Warner Cable Timken Toro Tower Automotive Toys 'R' Us Trans Union TransCanada Trex True Value Hardware Tupperware

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Covanta Energy Cox Enterprises Crown Castle Crown Holdings CSX Cubic Cullen/Frost Bankers CUNA Mutual Cushman & Wakefield CVS Pharmacy Cytec Dade Behring Daiichi Sankyo DaimlerChrysler Darden Restaurants Dell Delphi Dendrite International Denny's Dentsply Devon Energy Diageo North America Dial Discover Financial Services Discovery Communications Dispatch Broadcast Group -     WBNS Dominion Resources Donaldson Dow Chemical Dow Jones DTE Energy Duke Energy DuPont Dynea Dynegy E.ON U.S. E.W. Scripps Eagle-Picher Industries Eastman Chemical Eaton eBay Ecolab Edison International EDS El Paso Elan Pharmaceuticals Eli Lilly Elsevier Science EMC EMCOR Group Emdeon Emerson Enbridge Energy EnCana Oil & Gas USA Energen Mary Kay Masco Massachusetts Mutual MasterCard McClatchy McDermott McDonald's McGraw-Hill MDC Holdings MDS Laboratory Service MDU Resources MeadWestvaco Medco Health Solutions Media General MedImmune Medtronic Mellon Financial Merck Mercury Insurance Meredith Merrill Merrill Lynch Private Client Metaldyne Metavante Methode Electronics MetLife MGE Energy Microsoft Middle East Television     Network/Alhurra Milacron Millennium Pharmaceuticals Millipore Mine Safety Appliances Mirant Mission Foods Modine Manufacturing Molex Molson Coors Brewing Monaco Coach Moody's Morgan Murphy Stations –     WISC Motorola MSC Industrial Direct MSP Communications Mutual of Omaha Nalco NASD National Enrichment Facility National Fuel Gas National Geographic Society National Semiconductor National Starch & Chemical Nationwide Navy Federal Credit Union Twin Cities Public Television –     TPT TXU Tyco Electronics U.S. Bancorp UCB UIL Holdings Unilever United States Union Bank of California Union Pacific UniSource Energy Unisource Worldwide Unisys United Airlines United Parcel Service United Rentals United States Cellular United States Enrichment United Stationers United Technologies United Water Resources UnitedHealth Unitil Universal Underwriters Group Univision Communications UnumProvident US Investigations Services USAA USG Valero Energy Vanguard Vectren Verizon Verizon Wireless Vertex Pharmaceuticals Viacom Visa International Visa USA Vistar Visteon VNU Business Media Vulcan Materials W.R. Grace Wachovia Walt Disney Warnaco Washington Group International Washington Mutual Washington Post Waste Management Watson Pharmaceuticals Webster Bank Wellcare Health Plans Wellpoint Wells' Dairy Wells Fargo

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Energy East Energy Northwest Engelhard Enron Entergy Equifax Equitable Resources Equity Office Properties Erie Insurance ESRI Eugene Water & Electric Board Eugene Water & Electric Board Evening Post Publishing - KOAA Exelon Experian ExxonMobil Fairchild Controls Fannie Mae FANUC Robotics America Federal Home Loan Bank of San     Francisco Federal Reserve Bank of     Cleveland Federal Reserve Bank of Dallas Federal Reserve Bank of New     York Federal Reserve Bank of San     Francisco Federal-Mogul Federated Department Stores Ferrellgas Fidelity Investments NBC Universal NCCI Holdings NCS Pearson Nestle USA New York Independent System     Operator New York Life New York Power Authority New York Times Nicor NIKE Noranda Aluminum Norfolk Southern Nortel Networks Northrop Grumman Northwest Airlines NorthWestern Energy Northwestern Mutual Novartis Novartis Consumer Health Novartis Pharmaceuticals Novelis Novo Nordisk Pharmaceuticals NRG Energy NSTAR Nuclear Management NW Natural Occidental Petroleum Office Depot OGE Energy Oglethorpe Power Ohio Casualty Wendy's International Westar Energy Westinghouse Electric Westinghouse Savannah River Weyerhaeuser Whole Foods Market Williams Companies Williams-Sonoma Wisconsin Energy Wm. Wrigley Jr. Wolf Creek Nuclear Wolters Kluwer US Woodward Communications World Savings WPS Resources Wray Edwin - KTBS Wyeth Xcel Energy Xerox Yahoo! Young Broadcasting - KELO Young Broadcasting - KLFY Young Broadcasting - KRON Young Broadcasting - KWQC Young Broadcasting - WATE Young Broadcasting - WKRN Young Broadcasting - WLNS Young Broadcasting - WRIC Young Broadcasting - WTEN Yum! Brands

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We will provide similar disclosure as required in future filings.

This letter will also acknowledge on behalf of the Company that:

• the Company is responsible for the adequacy and accuracy of the disclosure in its filing;

• Staff comments or changes to disclosure in response to comments do not foreclose the Commission from taking any action with respect to the filing; and

• the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions concerning this letter, please call Patricia Wong—Vice President Administration and Corporate Secretary, at (808) 543-7900. If these responses are acceptable, we would appreciate your confirmation that the Staff’s review of the Company’s proxy statement for 2006 has been completed and that the Company has satisfactorily responded to the comments of the Staff.

Sincerely,

/s/ Chet A. Richardson

Chet A. Richardson

Vice President, General Counsel

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