October 8, 2010

Mr. H. Christopher Owings

Assistant Director

United States Securities and Exchange Commission

100 F Street, NE

Mail Stop 3561

Washington, D.C. 20549-3561

RE:         Calpine Corporation

Form 10-K for Fiscal Year Ended December 31, 2009

Filed February 25, 2010

Definitive Proxy Statement on Schedule 14A

Filed April 5, 2010

File No. 001-12079

Mr. Owings:

We are in process of completing our response to your comment letter to us dated September 30, 2010; however, the Company needs additional time to provide appropriate, thorough responses requested in your comment letter. The comment letter requests that the Company respond within 10 business days or that the Company tell you when the Company will provide you with a response.

Confirming the Company’s telephone conversation with the Staff on October 7, 2010, we are requesting an extension to provide our response on or before October 29, 2010.

We appreciate the Staff’s assistance in this matter. My phone number is (713) 570-4654 and my fax number is (713) 353-9167 for future correspondence or should you have additional questions.

Sincerely,

/s/ Kenneth A. Graves

Kenneth A. Graves

Vice President and Interim Chief Accounting Officer