LARRY D. IRICK
Vice President, General Counsel
and Corporate Secretary
September 19, 2007
VIA EDGAR AND FAX
Ms. Ellie Quarles
Special Counsel
Securities and Exchange Commission
Mail Stop 3561
100 F Street, N.E.
Washington, D.C. 20549-3561
| RE: | Westar Energy, Inc. |
| Definitive 14A |
| Filed April 2, 2007 |
| File No. 1-03523 |
Dear Ms. Quarles:
In accordance with our telephone conversation, this confirms we are preparing a response to your letter dated August 21, 2007 to William B. Moore concerning our definitive proxy statement filed April 2, 2007, and that with your permission, we intend to respond to the letter on or before October 12, 2007.
| Sincerely, |
 |
| Larry D. Irick |
LDI/pb
818 South Kansas Avenue / P.O. Box 889 / Topeka, Kansas 66601
Telephone: (785) 575-1625 / Fax: (785) 575-8136
larry.irick@WestarEnergy.com