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<SEC-DOCUMENT>0001047469-10-006314.txt : 20100914
<SEC-HEADER>0001047469-10-006314.hdr.sgml : 20100914
<ACCEPTANCE-DATETIME>20100708190535
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001047469-10-006314
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100708

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ATLANTIC POWER CORP
		CENTRAL INDEX KEY:			0001419242
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC, GAS & SANITARY SERVICES [4900]
		IRS NUMBER:				550886410
		STATE OF INCORPORATION:			A1
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 CLARENDON STREET
		STREET 2:		FLOOR 25
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02116
		BUSINESS PHONE:		617-977-2701

	MAIL ADDRESS:	
		STREET 1:		200 CLARENDON STREET
		STREET 2:		FLOOR 25
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02116
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<TYPE>CORRESP
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</FONT> <FONT SIZE=2>
July&nbsp;8, 2010 </FONT></P>

<P style="font-family:times;"><FONT SIZE=2><B> <U>BY EDGAR AND OVERNIGHT MAIL</U>  </B></FONT></P>

<P style="font-family:times;"><FONT SIZE=2>Mr.&nbsp;H.
Christopher Owings<BR>
Mr.&nbsp;Scott Anderegg<BR>
Division of Corporation Finance<BR>
United States Securities and Exchange Commission<BR>
460 Fifth Street, NW<BR>
Washington, D.C. 20549 </FONT></P>

<UL>
<DL compact>
<DT style='font-family:times;margin-bottom:-11pt;'><FONT SIZE=2><B>Re:</B></FONT></DT><DD style="font-family:times;"><FONT SIZE=2><B>Atlantic Power Corporation<BR>
Amendment No.&nbsp;2 to Registration Statement on Form&nbsp;10-12B<BR>
Filed June&nbsp;16, 2010<BR>
File No.&nbsp;001-34691</B></FONT></DD></DL>
</UL>

<P style="font-family:times;"><FONT SIZE=2>Ladies
and Gentlemen: </FONT></P>

<P style="font-family:times;"><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
letter is submitted on behalf of Atlantic Power Corporation (the "Company") in response to comments in the letter dated July&nbsp;6, 2010 (the "Comment Letter") from H.
Christopher Owings of the staff (the "Staff") of the Securities and Exchange Commission (the "Commission") to Patrick J. Welch, Chief Financial Officer of the Company with respect to Amendment
No.&nbsp;2 to the Company's Registration Statement on Form&nbsp;10-12B filed with the Commission on June&nbsp;16, 2010 (the "Registration Statement"). The Company is concurrently
filing Amendment No.&nbsp;3 to the Registration Statement ("Amendment No.&nbsp;3"), which includes changes to reflect responses to the Staff's comments. The Company will separately deliver to you
copies of Amendment No.&nbsp;3, marked to show changes from the Registration Statement. </FONT></P>


<P style="font-family:times;"><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For
reference purposes, the Staff's numbered comments have been reproduced in italics herein with responses immediately following each comment. Unless otherwise indicated, page
references in the descriptions of the Staff's comments refer to the Registration Statement, and page references in the responses refer to Amendment No.&nbsp;3. </FONT></P>

<P style="font-family:times;"><FONT SIZE=2><U>Item&nbsp;6.
Executive Compensation, page&nbsp;84</U> </FONT></P>

<P style="font-family:times;"><FONT SIZE=2><U>Elements
of Compensation, page&nbsp;85</U> </FONT></P>

<P style="font-family:times;"><FONT SIZE=2><U>Annual
Cash Bonus (Non-equity Incentive Plan Compensation), page&nbsp;85</U> </FONT></P>

<DL compact>
<DT style='font-family:times;margin-bottom:-11pt;'><FONT SIZE=2><I>1.</I></FONT></DT><DD style="font-family:times;"><FONT SIZE=2><I>We note your response to comment five of our letter dated June&nbsp;8, 2010. Please revise your summary discussion under the
heading "Annual Cash Bonus (Non-Equity Incentive Plan Compensation)," second full paragraph under this heading, to identify that the amounts awarded under component (i)&nbsp;are
identified as "Bonus" in your Summary Compensation Table and that the amounts awarded under components (ii)&nbsp;and (iii)&nbsp;are combined and identified as "Non-Equity Incentive
Plan Compensation" in your Summary Compensation Table for each executive. In this regard, the title of this heading covers both elements of compensation when it appears that these should be treated as
separate elements of compensation for ease of presentation.</I></FONT></DD></DL>
<UL>

<P style="font-family:times;"><FONT SIZE=2><U>Response
to Comment No.&nbsp;1</U> </FONT></P>

<P style="font-family:times;"><FONT SIZE=2>In
response to the Staff's comment, we have further revised our disclosure on page&nbsp;85 of Amendment No.&nbsp;3 to clarify the categorization of the relevant amounts. </FONT></P>

</UL>
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<DT style='font-family:times;margin-bottom:-11pt;'><FONT SIZE=2><I>2.</I></FONT></DT><DD style="font-family:times;"><FONT SIZE=2><I>We note your response to comment six of our letter dated June&nbsp;8, 2010 and your description of your goals and objectives.
However, we note that you have not provided a qualitative discussion explaining how your board of directors determined that each senior officer met the performance standard of component
(iii)&nbsp;by disclosing how each of them contributed to the achievement of your company's goals and objectives. Please revise or advise.</I></FONT></DD></DL>
<UL>

<P style="font-family:times;"><FONT SIZE=2><U>Response
to Comment No.&nbsp;2</U> </FONT></P>

<P style="font-family:times;"><FONT SIZE=2>In
response to the Staff's comment, we have revised our disclosure on page&nbsp;85 of Amendment No.&nbsp;3 to add further details relating to the directors' assessment of executive performance. </FONT></P>

</UL>

<P style="font-family:times;"><FONT SIZE=2><U>Long-Term
Incentive Plan, page&nbsp;86</U> </FONT></P>

<DL compact>
<DT style='font-family:times;margin-bottom:-11pt;'><FONT SIZE=2><I>3.</I></FONT></DT><DD style="font-family:times;"><FONT SIZE=2><I>We note your response to comment eight of our letter dated June&nbsp;8, 2010. It appears that you are benchmarking each component
of compensation against the "competitive peer group." If you engage in benchmarking in setting your components of compensation, please identify the companies that make up the "competitive peer group"
pursuant to Item&nbsp;402(b)(2)(xiv). Also see Item&nbsp;402(b)(1)(v) of Regulation&nbsp;S-K.</I></FONT></DD></DL>
<UL>

<P style="font-family:times;"><FONT SIZE=2><U>Response
to Comment No.&nbsp;3</U> </FONT></P>

<P style="font-family:times;"><FONT SIZE=2>In
response to the Staff's comment, we have revised our disclosure on page&nbsp;86 of Amendment No.&nbsp;3 to identify the companies that make up the "competitive peer group" pursuant to
Item&nbsp;402(b)(2)(xiv) of Regulation&nbsp;S-K. </FONT></P>

</UL>
<P ALIGN="CENTER" style="font-family:times;"><FONT SIZE=2>*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;* </FONT></P>

<P style="font-family:times;"><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Company respectfully believes that the proposed modifications to the Registration Statement, and the supplemental information contained herein, are responsive to the Staff's
comments. If you have any questions or would like further information concerning the Company's responses to your Comment Letter, please do not hesitate to contact me at
(617)&nbsp;977-2400 or by facsimile at (617)&nbsp;977-2410, or Yoel Kranz, Esq. of Goodwin Procter&nbsp;LLP, outside counsel to the Company, at
(617)&nbsp;570-1760 or by facsimile at (617)&nbsp;523-1231. </FONT></P>

<P style="font-family:times;"><FONT SIZE=2>Sincerely, </FONT></P>
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<p style="font-family:times;"><font size=1></FONT><FONT SIZE=2>


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<TD VALIGN="TOP" style="font-family:times;"><FONT SIZE=2>/s/ Patrick J. Welch<BR>


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<TD VALIGN="TOP" style="font-family:times;"><FONT SIZE=2>&nbsp;</FONT></TD>
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<TD VALIGN="TOP" style="font-family:times;"><BR><FONT SIZE=2> Patrick J. Welch<BR>
Chief Financial Officer<BR>
Atlantic Power Corporation<BR></FONT>
</TD>
<TD VALIGN="TOP" style="font-family:times;"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD VALIGN="TOP" style="font-family:times;"><FONT SIZE=2><BR>
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