WISCONSIN POWER & LIGHT CO
RW, 2000-04-10
ELECTRIC & OTHER SERVICES COMBINED
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                                                             Andrew F. MacDonald
                                                                    202-508-4059
                                                       [email protected]


                                        April 10, 2000




Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549

          RE:  Wisconsin Power & Light Company, et al. - Form RW (Request for
          Withdrawal);  File No. 70-9503 - Form U-1 Application/Declaration,
          dated May 28, 1999

Ladies and Gentlemen:

          On behalf of Wisconsin Power & Light Company ("WP&L") and certain of
its associate companies, I hereby withdraw the Form U-1 Application/Declaration,
dated May 28, 1999, as filed in File No. 70-9503 (the "Application") under the
Public Utility Holding Company Act of 1935 (the "Act"). The Division of
Investment Management has notified me that the Application does not contain any
request for relief that requires approval by the Commission under the Act.

                                        Best personal regards,



                                        /s/ Andrew F. MacDonald
                                        Andrew F. MacDonald



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