-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 L4cX/D3sMz45RUjfqJao+SLf4nSump79myQvMlcrBoL3SuIfhHGl9awSUoxOEtdP
 G+1/sz+jN/66gyTeZRspkQ==

<SEC-DOCUMENT>0000066756-96-000058.txt : 19960910
<SEC-HEADER>0000066756-96-000058.hdr.sgml : 19960910
ACCESSION NUMBER:		0000066756-96-000058
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	19960903
ITEM INFORMATION:		Changes in registrant's certifying accountant
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		19960906
SROS:			AMEX
SROS:			NYSE

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MINNESOTA POWER & LIGHT CO
		CENTRAL INDEX KEY:			0000066756
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC & OTHER SERVICES COMBINED [4931]
		IRS NUMBER:				410418150
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-03548
		FILM NUMBER:		96626720

	BUSINESS ADDRESS:	
		STREET 1:		30 W SUPERIOR ST
		CITY:			DULUTH
		STATE:			MN
		ZIP:			55802
		BUSINESS PHONE:		2187222641

	MAIL ADDRESS:	
		STREET 1:		30 W SUPERIOR STREET
		CITY:			DULUTH
		STATE:			MN
		ZIP:			55802
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>000006675696000058-001-seq1-8-k.txt
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>000006675696000058-002-seq2-ex-16.txt
</DOCUMENT>
</SUBMISSION>