<SEC-DOCUMENT>0001292814-23-003053.txt : 20230811
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ACCESSION NUMBER:		0001292814-23-003053
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230713

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ENERGY CO OF PARANA
		CENTRAL INDEX KEY:			0001041792
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC SERVICES [4911]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		RUA CORONEL DULCIDIO 800
		STREET 2:		80420 170 CURITIBA PARANA
		CITY:			FEDERATIVE REPUBLIC
		STATE:			D5
		ZIP:			00000

	MAIL ADDRESS:	
		STREET 1:		CT CORPORATION SYSTEM
		STREET 2:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 4in; text-align: right">July 13, 2023</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in"><B><U>VIA EDGAR TRANSMISSION</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Jenifer Gallagher</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Yong Kim</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">Division of Corporation Finance</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">Office of Energy &amp; Transportation</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">100 F Street, N.E.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">Washington, D.C. 20549-4628</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">Re:</TD><TD>Energy Company of Paran&aacute;<BR>
Form 20-F for the Fiscal Year ended December 31, 2022<BR>
Filed April 27, 2023<BR>
File No. 001-14668</TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Dear Ms. Gallagher and Mr. Kim:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Set forth below is the response of Companhia
Paranaense de Energia - COPEL (&ldquo;Copel&rdquo; or the &ldquo;Company&rdquo;) to the comment of the staff (the &ldquo;Staff&rdquo;)
of the Division of Corporation Finance of the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) in its letter dated June
29, 2023, with respect to Copel&rsquo;s annual report on Form 20-F for the fiscal year ended December 31, 2022, filed with the Commission
on April 27, 2023 (the &ldquo;2022 Form 20-F&rdquo;).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><B><U>Form 20-F for the Fiscal Year ended December 31, 2022</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><B><U>Exhibits</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><B><U>Exhibit 13.2 Certification of our Chief Financial Officer,
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, page 155</U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><B>1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We note that the
certification provided by your Chief Financial Officer at Exhibit 13.2 references your Form 20-F for the fiscal year ended December 31,
2021, rather than your Form 20-F for the fiscal year ended December 31, 2022.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><B>Please file an amendment to your Form 20-F to provide the
certifications required by Rule 13a-14(b) of Regulation 13A, applicable via Instruction 13 to Item 19 of Form 20-F. Please ensure that
your amendment includes the entire periodic report, explanatory note, updated signature page, and updated certifications.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">Due to an inadvertent mechanical error, the conformed copy of
the Exhibit 13.2 to the 2022 Annual Report on Form 20-F referenced the Company&rsquo;s Annual Report on Form 20-F for the fiscal year
ended December 31, 2021, rather than the Annual Report on Form 20-F for the fiscal year ended December 31, 2022. On the date hereof, the
Company filed an amendment No. 1 on Form 20-F/A to its 2022 Annual Report on Form 20-F to amend &ldquo;Item 19: Exhibits&rdquo; by replacing
Exhibit 13.2 with a new certification of the Company&rsquo;s Chief Financial Officer referencing the 2022 Annual Report on Form 20-F.
The amendment includes the entire periodic report, explanatory note, updated signature page, and updated certifications.</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">Other than as set forth above, such amendment does not amend,
update or restate any other information or disclosure that was originally included in the 2022 Annual Report on Form 20-F or reflect any
events that occurred after the April 27, 2023 filing date of the 2022 Annual Report on Form 20-F in any way.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0.5in; text-indent: 0.5in">If you have questions or require additional
information, please do not hesitate to contact me at + 55 41 3331-4011 or <FONT STYLE="color: Blue"><U>ri@copel.com</U></FONT>.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 4in">Very truly yours,</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 4in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 4in"><U>/s/ Adriano Rudek de Moura</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 4in">Adriano Rudek de Moura</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 4in">Chief Financial Officer</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">cc: &#9;Jonathan Mendes de Oliveira</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">(Cleary Gottlieb Steen &amp; Hamilton LLP)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>


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