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UNITED STATESSECURITIES AND EXCHANGE COMMISSIONWASHINGTON, D.C. 20549DIVISION OF CORPORATION FINANCE February 21, 2013David E. SchwartzTECO Energy, Inc.deschwartz@tecoenergy. Corn Re:TECH Energy,
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In the upper left-hand corner, write your own contact information, including your name, address, phone number, and email address.
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Use a professional and respectful tone throughout the letter. Avoid any inappropriate or offensive language.
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Close the letter with a polite closing, such as "Sincerely" or "Best Regards," followed by your name and signature.
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If there are any enclosures or attachments, mention them at the end of the letter and list them, such as "Enclosure: Resume" or "Attachment: Proposal."
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Incoming letter dated December is a correspondence received in the month of December.
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