Item 8.01 Other Events.

As previously disclosed in the Annual Report on Form 10-K for the year ended December 31, 2008 of American Electric Power Company, Inc. (AEP), Ohio Power Company (OPCo) and Southwestern Electric Power Company (SWEPCo) (collectively, the "Company") (the "2008 Annual Reports"), effective as of January 1, 2009, the Company adopted the provisions of the accounting pronouncement of the Financial Accounting Standards Board ("FASB") titled Statement of Financial Accounting Standards ("SFAS") No. 160, Noncontrolling Interests in Consolidated Financial Statements. The statement requires noncontrolling interests be reported in equity and establishes a new framework for recognizing net income or loss and comprehensive income by the controlling interest.

The adoption of this statement retrospectively reclassifies amounts presented in the Company financial statements; however, the adoption has no impact on AEP's previously reported earnings per share or common shareholders' equity and has no impact on the amount of OPCo's or SWEPCo's previously reported earnings applicable to common stock or common shareholder's equity.

All other information in the 2008 Annual Reports remains unchanged. This Current Report on Form 8-K does not reflect events or developments that occurred after February 27, 2009, and does not modify or update the disclosures therein in any way, other than as required to reflect the adoption of SFAS No. 160 of FASB as described above and set forth in the attachments below, which are incorporated herein by reference. The information in this Current Report on Form 8-K should be read in conjunction with the 2008 Annual Report and any documents filed by the Company subsequent to February 27, 2009.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits:

Exhibit 12 - Ratios of Earnings to Fixed Charges - AEP, OPCo and SWEPCo

Exhibit 23 - Consents from Deloitte & Touche LLP - AEP, OPCo and SWEPCo