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OGE Energy Corp. | PO Box 321
| Oklahoma City, Oklahoma 73101-0321
| 405-553-3000
| www.oge.com

February 25, 2014

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Gentlemen:
On behalf of OGE Energy Corp., I am submitting to you via electronic filing, pursuant to Instruction D to Form 10-K, the Company's Form 10-K for the year ended December 31, 2013, including financial statements, financial statement schedules, exhibits and the power of attorney.
Very truly yours,

/s/ Scott Forbes
By: Scott Forbes
Controller and Chief Accounting Officer