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United States securities and exchange commission logo
October 7, 2022
W. Bryan Buckler
Chief Financial Officer
OGE Energy Corp.
321 North Harvey
P.O. Box 321
Oklahoma City, Oklahoma 73101-0321
Re: OGE Energy Corp.
Form 10-K for
Fiscal Year Ended December 31, 2021
Response dated
September 27, 2022
File No. 001-12579
Dear W. Bryan Buckler:
We have reviewed your September 27, 2022 response to our comment
letter and have the
following comments. In some of our comments, we may ask you to provide
us with information
so we may better understand your disclosure.
Please respond to these comments within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe our
comments apply to your facts and circumstances, please tell us why in
your response.
After reviewing your response to these comments, we may have
additional
comments. Unless we note otherwise, our references to prior comments are
to comments in our
September 14, 2022 letter.
Response dated September 27, 2022
Management's Discussion and Analysis of Financial Condition and Results
of Operations, page
27
1. We note the disclosures
cited in your response to prior comment 3. Please tell us how you
considered providing
disclosure that more directly addresses the potential effect that
decreased demand for
services that produce significant greenhouse gas emissions or are
related to carbon-based
energy sources may have on your business, financial condition or
results of operation.
2. We note your response
to prior comment 4 and reissue in part. Please quantify insurance
costs over the periods
covered by your 10-K.
W. Bryan Buckler
OGE Energy Corp.
October 7, 2022
Page 2
Please contact Michael Purcell at 202-551-5351 or Karina Dorin at
202-551-3763 with
any questions.
Sincerely,
FirstName LastNameW. Bryan Buckler
Division of
Corporation Finance
Comapany NameOGE Energy Corp.
Office of Energy &
Transportation
October 7, 2022 Page 2
cc: William Sultemeier
FirstName LastName