<SEC-DOCUMENT>0000352541-23-000124.txt : 20240119
<SEC-HEADER>0000352541-23-000124.hdr.sgml : 20240119
<ACCEPTANCE-DATETIME>20231215132205
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000352541-23-000124
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20231215

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ALLIANT ENERGY CORP
		CENTRAL INDEX KEY:			0000352541
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC & OTHER SERVICES COMBINED [4931]
		ORGANIZATION NAME:           	01 Energy & Transportation
		IRS NUMBER:				391380265
		STATE OF INCORPORATION:			WI
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4902 NORTH BILTMORE LANE
		STREET 2:		SUITE 1000
		CITY:			MADISON
		STATE:			WI
		ZIP:			53718-2148
		BUSINESS PHONE:		608-458-3311

	MAIL ADDRESS:	
		STREET 1:		4902 NORTH BILTMORE LANE
		STREET 2:		SUITE 1000
		CITY:			MADISON
		STATE:			WI
		ZIP:			53718-2148

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INTERSTATE ENERGY CORP
		DATE OF NAME CHANGE:	19980427

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WPL HOLDINGS INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<title>Document</title></head><body><div id="ia1c13097969445348067415a4a52c7ef_1"></div><div style="min-height:72pt;width:100%"><div><font><br></font></div></div><div style="text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:700;line-height:112%">ALLIANT ENERGY CORPORATION</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:700;line-height:112%">4902 North Biltmore Lane</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:700;line-height:112%">Madison, Wisconsin 53718</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:112%">December 15, 2023</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:120%;text-decoration:underline">VIA EDGAR</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:120%">U.S. Securities and Exchange Commission</font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:120%">Division of Corporation Finance</font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:120%">Office of Energy &#38; Transportation</font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:120%">100 F Street, NE</font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:120%">Washington, D.C. 20549</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:120%">Attn&#58;&#160;&#160;&#160;&#160;Joanna Lam and Kimberly Calder</font></div><div><font><br></font></div><div style="padding-left:36pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:63.461%"><tr><td style="width:1.0%"></td><td style="width:9.253%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:88.547%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:700;line-height:100%">Re&#58;</font></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:700;line-height:112%">Alliant Energy Corporation</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:700;line-height:112%">Form 10-K for the Fiscal Year Ended December 31, 2022</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:700;line-height:112%">Filed February 24, 2023</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:700;line-height:112%">File No. 001-09894</font></td></tr></table></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:120%">Dear Mses. Lam and Calder&#58; </font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:120%">Set forth below is the response of Alliant Energy Corporation (&#8220;Alliant Energy&#8221;) to the comment of the Staff (the &#8220;Staff&#8221;) of the Securities and Exchange Commission (the &#8220;Commission&#8221;) set forth in the Staff&#8217;s letter, dated November 28, 2023 (the &#8220;Comment Letter&#8221;), with respect to the above-referenced Annual Report on Form 10-K for the year ended December 31, 2022 (the &#8220;Form 10-K&#8221;).</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:120%">The headings and numbered paragraphs of this letter correspond to the headings and paragraph numbers contained in the Comment Letter, and to facilitate your review, we have reproduced the text of the Staff&#8217;s comment in italicized print below. Unless otherwise noted, references in this letter to page numbers and section headings refer to page numbers and section headings in the Form 10-K.</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:120%;text-decoration:underline">Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations, page 26</font></div><div><font><br></font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-style:italic;font-weight:400;line-height:112%">1. We note you present Utility Electric Margin and Utility Gas Margin as non-GAAP measures and that these measures are reconciled to Operating income. Please revise to reconcile to a fully loaded GAAP gross margin or tell us why you believe operating income is the most directly comparable GAAP measure. See Item 10(e)(1)(i) of Regulation S-K.</font></div><div style="text-indent:36pt"><font><br></font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:112%;text-decoration:underline">Response</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:112%">&#58;</font></div><div style="text-indent:36pt"><font><br></font></div><div style="padding-left:36pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:112%">Alliant Energy respectfully acknowledges the Staff&#8217;s comment, and we will exclude Utility Electric Margin and Utility Gas Margin as non-GAAP measures in Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations in future filings for Alliant Energy, Interstate Power and Light Company and Wisconsin Power and Light Company in our combined Form 10-Q and Form 10-K filings beginning with the Form 10-K for the fiscal year ended December 31, 2023.  In the future, if we do disclose Utility Electric Margins and Utility Gas Margins as non-GAAP measures, we will reconcile such measures to a fully loaded GAAP gross margin.</font></div><div style="padding-left:36pt"><font><br></font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:112%">We greatly appreciate your prompt response to this letter. If you have any questions regarding this letter, please contact me at (608) 458-3449.</font></div><div><font><br></font></div><div style="text-indent:247.5pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:112%">Very truly yours,</font></div><div style="text-indent:247.5pt"><font><br></font></div><div style="text-indent:247.5pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:112%;text-decoration:underline">&#47;s&#47; Robert J. Durian</font></div><div style="text-indent:247.5pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:112%">Robert J. Durian</font></div><div style="text-indent:247.5pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:112%">Executive Vice President and Chief Financial Officer</font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div></body></html>
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