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Extension letter

October 13, 2011

Via EDGAR

Mara L. Ransom

Assistant Director

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: PNM Resources, Inc.

Form 10-K for Fiscal Year Ended December 31, 2010

Filed March 1, 2011

Form 10-K/A for Fiscal Year Ended December 31, 2010

Filed March 30, 2011

Definitive Proxy Statement on Schedule 14A

Filed April 5, 2011

File No. 001-32462

Dear Ms. Ransom:

This letter is with regard to your correspondence dated September 30, 2011, regarding the subject filings.

This will confirm my telephone conversation this morning with Scott Anderegg of your Staff regarding PNM Resources' request to extend the filing of our responses to the September correspondence to October 25, 2011. Pat Collawn, President and Chief Executive Officer of PNM Resources, is currently travelling out of the country and will need to review the responses before they are filed. We are filing this correspondence by EDGAR.

Sincerely,

/s/ Thomas G. Sategna

Thomas G. Sategna

Vice President and Corporate Controller