FOLEY & LARDNER LLP ATTORNEYS AT LAW
		777 EAST WISCONSIN AVENUE MILWAUKEE, WISCONSIN 53202-5306 414.271.2400  TEL 414.297.4900  FAX www.foley.com
	August 4, 2008	WRITER’S DIRECT LINE 414.297.5817 jlochmann@foley.com  EMAIL
VIA EDGAR AND FACSIMILE		CLIENT/MATTER NUMBER 026162-0121

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Attention: Blair Petrillo

Re: Interstate Power and Light Company –
Registration Statement on Form S-3, as amended (Registration No. 333-151898)

Ladies and Gentlemen:

        On behalf of Interstate Power and Light Company, an Iowa corporation (the “Company”), we are enclosing the Company’s acceleration request relating to the above-referenced Registration Statement pursuant to Rule 461 under the Securities Act. As indicated in the acceleration request, it is respectfully requested that the above-referenced Registration Statement be declared effective at 10:00 a.m., Eastern Time, on August 6, 2008, or as soon as is practicable thereafter.

        Should any questions arise in connection with this filing, please contact the undersigned at (414) 297-5817 or John K. Wilson at (414) 297-5642.

Very truly yours,

/s/ Jessica S. Allen

Jessica S. Allen

cc: Interstate Power and Light Company
  Patricia L. Kampling
  Enrique Bacalao
  Jake Blavat
Foley & Lardner
  Benjamin F. Garmer, III
  Jay O. Rothman
  John K. Wilson

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