0001004980-04-000194 S-8 7 20040804 20040804 PG&E CORP 0001004980 4931 943234914 CA 1231 S-8 33 333-117930 04952442 ONE MARKET SPEAR TOWER SUITE 2400 SAN FRANCISCO CA 94105 4152677000 ONE MARKET SPEAR TOWER SUITE 2400 SAN FRANCISCO CA 94105 PG&E PARENT CO INC 19951214 S-8 1 s8080404forrsp.htm S-8 REGISTRATION STATEMENT EX-5.1 2 ex5-1.htm OPINION OF GARY P. ENCINAS EX-5.2 3 ex5-2.htm IRS DETERMINATION LETTER DATED MARCH 3, 2003 EX-5.3 4 ex5-3.htm IRS DETERMINATION LETTER DATED MARCH 17, 2004 EX-23.1 5 ex23-1.htm CONSENT OF DELOITTE & TOUCHE LLP EX-24.1 6 ex24-1.htm POWERS OF ATTORNEY EX-24.2 7 ex24-2.htm AUTHORIZING RESOLUTION