August 25, 2015
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Attn: Jennifer Thompson, Accounting Branch Chief
Re: NRG Energy, Inc., NRG Yield, Inc. and GenOn Energy, Inc.
Forms 10-K for the Fiscal Year Ended December 31, 2014
Filed February 27, 2015
File Nos. 001-15891, 001-36002 and 001-16455
Dear Ms. Thompson:
We are in receipt of the letter dated August 20, 2015 (the Comment Letter) from the U.S. Securities and Exchange Commission (the Commission) regarding the above-referenced filings of NRG Energy, Inc. (the Company), NRG Yield, Inc. and GenOn Energy, Inc. This letter confirms that the Commission has agreed to provide a ten (10) business day extension for the Companys response to ensure the Company has adequate time and resources to prepare its response. The Company intends to submit its response to the Comment Letter on or before September 18, 2015.
Please contact David Callen, Vice President and Chief Accounting Officer, at (609) 524-4734, or me at (609) 524-5171 with any questions you may have.
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Sincerely, |
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/s/ Brian Curci |
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Brian Curci |
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Deputy General Counsel and |
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Corporate Secretary |
cc: Kirkland B. Andrews, Chief Financial Officer, NRG Energy, Inc.
David Callen, Chief Accounting Officer, NRG Energy, Inc.