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                             May 15, 2024

       Robert Hoglund
       Chief Financial Officer
       Consolidated Edison, Inc.
       4 Irving Place
       New York, New York, 10003

                                                        Re: Consolidated 
Edison, Inc.
                                                            Form 10-K for the 
Fiscal Year ended December 31, 2023
                                                            Filed February 15, 
2024
                                                            File No. 001-14514

       Dear Robert Hoglund:

              We have limited our review of your filing to the financial 
statements and related
       disclosures and have the following comments.

              Please respond to this letter within ten business days by 
providing the requested
       information or advise us as soon as possible when you will respond. If 
you do not believe a
       comment applies to your facts and circumstances, please tell us why in 
your response.

                                                        After reviewing your 
response to this letter, we may have additional comments.

       Form 10-K for the Fiscal Year ended December 31, 2023

       Introduction , page 7

   1.                                                   We note that columns 
utilized to present annual information in your reconciliations
                                                        for non-GAAP measures 
on page 10 and within the various tables on pages 18 through 28
                                                        sequence from the 
earliest to most recent periods, reading left to right, which is not
                                                        consistent with the 
sequence utilized in presenting tabular information throughout your
                                                        financial statements 
and in recent earnings releases.

                                                        Please modify your 
tabulations of numerical data either within the financial statements or
                                                        outside of the 
financial statements as necessary to utilize a consistent chronological
                                                        ordering of data to 
adhere to the guidance in SAB Topic 11:E.
 Robert Hoglund
Consolidated Edison, Inc.
May 15, 2024
Page 2
Financial Statements
Note B Regulatory Matters
Other Regulatory Matters, page 128

2.       We note your disclosure regarding the inadvertent understatement of 
federal income tax
         expense for ratemaking purposes, indicating the Utilities accumulated 
significant income
         tax regulatory assets that were not reflected in rate plans for 
various periods and therefore
         reduced the amount of revenue collected from customers.

         You disclose that the regulatory asset was $1,113 million and $18 
million for CECONY
         and O&R, respectively, as of December 31, 2023, and that the Utilities 
have not accrued
         any liability related to this matter.

         Please expand your disclosures as necessary to address the following 
points.

                Indicate the extent to which the understatement for ratemaking 
purposes correlates
              with an understatement in your calculation of federal income 
taxes due;

                Provide management's view on the likelihood of recovering the 
understatement
              of federal income tax expense through higher future rates;

                Explain how the understatement is reflected in the regulatory 
assets for CECONY
              and O&R, referenced from your disclosure above;

                Describe the circumstances that would cause you to record a 
liability or impair any
              portion of the regulatory assets associated with the 
understatement;

                Clarify whether the understatement for ratemaking purposes is 
encompassed within
              any of the uncertain tax positions disclosed on page 152.

       In closing, 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.

       Please contact John Cannarella at 202-551-3337 or Jenifer Gallagher at 
202-551-3706
with any questions.



FirstName LastNameRobert Hoglund                                Sincerely,
Comapany NameConsolidated Edison, Inc.
                                                                Division of 
Corporation Finance
May 15, 2024 Page 2                                             Office of 
Energy & Transportation
FirstName LastName