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