# EDGAR Filing Document

**Accession Number:** 0000027430
**File Stem:** 0001193125-25-314375
**Filing Date:** 2025-12
**Character Count:** 2073
**Document Hash:** 2071f4408d7b009f04e39925c4935236
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-314375.hdr.sgml**: 20260522

**ACCESSION NUMBER**: 0001193125-25-314375

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251210

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** DAYTON POWER & LIGHT CO
- **CENTRAL INDEX KEY:** 0000027430
- **STANDARD INDUSTRIAL CLASSIFICATION:** ELECTRIC & OTHER SERVICES COMBINED [4931]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 310258470
- **STATE OF INCORPORATION:** OH
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1065 WOODMAN DRIVE
- **CITY:** DAYTON
- **STATE:** OH
- **ZIP:** 45432
- **BUSINESS PHONE:** 937-259-7215

**MAIL ADDRESS:**
- **STREET 1:** 1065 WOODMAN DRIVE
- **CITY:** DAYTON
- **STATE:** OH
- **ZIP:** 45432

**The Dayton Power and Light Company** 

**(d/b/a AES Ohio)** 

**1065 Woodman Drive** 

**Dayton, Ohio 45432** 

December 10, 2025

**VIA EDGAR** 

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **The Dayton Power and Light Company (d/b/a AES Ohio)**  |

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**Registration Statement on Form S-4** <br>

**File No. 333-291976** <br>

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, The Dayton Power and Light Company, which does business as AES Ohio (the "**Company**"), hereby respectfully requests that the effective date of the above referenced Registration Statement on Form S-4 be accelerated to 4:00 p.m. (EDT) on Friday, December 12, 2025, or as soon thereafter as practicable.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| The Dayton Power and Light Company<br> (d/b/a AES Ohio) | The Dayton Power and Light Company<br> (d/b/a AES Ohio) |
| By: | /s/ Brian Hylander |
| Name: | Brian Hylander |
| Title: | Vice President, General Counsel and Secretary |

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cc: Richard D. Truesdell, Jr.

Jenna M. Godfrey

Davis Polk & Wardwell LLP