Document

AHandy@perkinscoie.com

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

Washington, D.C. 20549

Attn: Joanna Lam and Kimberly Calder


Re:			Alliant Energy Corporation
			Form 10-K for the Fiscal Year Ended December 31, 2022
			Filed February 24, 2023
			File No. 001-09894

Dear Mses. Lam and Calder:

On behalf of our client, Alliant Energy Corporation (the “Company”), this letter confirms the Company’s request for an extension of time to respond to the comment letter from the Staff of the Division of Corporation Finance dated November 28, 2023, with respect to the above-referenced Annual Report on Form 10-K for the year ended December 31, 2022. As Ms. Lam discussed with a representative of the Company on December 1, 2023, the Company requires additional time to prepare its response and currently expects to respond no later than December 18, 2023.

If you have any questions regarding this letter, please contact me at (206) 359-3295.

/s/ Allison C. Handy

cc: Robert Durian, Alliant Energy Corporation