CLECO CORP
S-4/A, 1999-03-29
ELECTRIC SERVICES
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PD1-98:123429.1








March 29, 1999


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

     Re:  Cleco Corporation
          Registration Statement on Form S-4
          Registration No. 333-71643

Gentlemen:

     Pursuant  to  Rule 461 of the General Rules and  Regulations
under  the  Securities Act of 1933, as amended, Cleco Corporation
hereby respectfully requests acceleration of the effectiveness of
the above referenced Registration Statement to 2:00 p.m., Eastern
time, Wednesday, March 31, 1999, or earlier.

                              Very truly yours,

                              CLECO CORPORATION



                              By:   /s/ Michael P. Prudhomme
                                   Michael P. Prudhomme
                                   Secretary-Treasurer

cc: Mr. David P. Steiner
                                   




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