October 8, 2024 Woo-Sung Chung Chief Financial Officer NRG Energy, Inc. 910 Louisiana Street Houston, Texas 77002 Re: NRG Energy, Inc. Form 10-K for the Fiscal Year ended December 31, 2023 Filed February 28, 2024 File No. 001-15891 Dear Woo-Sung Chung: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Energy & Transportation