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                           February 27, 2024

       Mark McFarland
       Chief Executive Officer
       Talen Energy Corporation
       2929 Allen Pkwy, Suite 2200
       Houston, TX 77019

                                                        Re: Talen Energy
Corporation
                                                            Amendment No. 3 to
Draft Registration Statement on Form S-1
                                                            Submitted February
9, 2024
                                                            CIK No. 0001622536

       Dear Mark McFarland:

            We have reviewed your amended draft registration statement and have
the following
       comments.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

               After reviewing the information you provide in response to this
letter and your amended
       draft registration statement or filed registration statement, we may
have additional
       comments. Unless we note otherwise, any references to prior comments are
to comments in our
       January 16, 2024 letter.

       Amendment No. 3 to Draft Registration Statement on Form S-1

       Financial Statements
       General, page F-1

   1.                                                   Please be reminded of
the financial statement updating requirements of Regulation S-X
                                                        Rule 3-12.
 Mark McFarland
FirstName LastNameMark
Talen Energy Corporation McFarland
Comapany27,
February  NameTalen
            2024      Energy Corporation
February
Page 2 27, 2024 Page 2
FirstName LastName
General

2.       We note your response to prior comments 1-4, and note the number of
shares of common
         stock to be offered for resale by Rubric Capital Management LP and its
affiliates relative
         to the number of outstanding shares. Please provide us with additional
analysis of your
         basis for determining that it is appropriate to characterize the
resale of shares by Rubric
         Capital Management LP and its affiliates as a secondary offering under
Securities Act
         Rule 415(a)(1)(i). In the alternative, please remove Rubric Capital
Management LP and its
         affiliates as selling shareholders.
       Please contact Yolanda Guobadia at 202-551-3562 or Lily Dang at
202-551-3867 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Michael Purcell at 202-551-5351 or Laura Nicholson at 202-551-3584 with
any other
questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Energy
& Transportation
cc:      Anthony Sanderson