content: <html>
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  <title>8K Cover</title>
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  <p align="center"></font><strong>
                                     IPALCO ENTERPRISES, INC.
  <br>
                                       One Monument Circle
  <br>
                                 Indianapolis, Indiana &nbsp;&nbsp; 46204
  </strong><br>
  <p align="right">
  
                                                       August 25, 2006
  
  <p>Securities and Exchange Commission<br>
  Washington, D.C. 20549 </p>
  
  <p>Gentlemen: </p>
  
  <p><font size="3">Please find attached a Form 8-K to report an Item 8.01 - Other Event. </p>
  
  
  
  
  <p>Sincerely, </p>
  
  <p>                                  IPALCO ENTERPRISES, INC.<br>
   <br>
  Craig Forestal<br>
  Section Leader - Reporting
  
  <br>
  <br>
  <br>
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "cover.htm", "description": "IPALCO ENTERPRISES FORM 8-K - COVER", "secsgml_size_bytes": 832}]
metadata_filer: {"company-data": {"conformed-name": "IPALCO ENTERPRISES, INC.", "cik": "0000728391", "assigned-sic": "4911", "irs-number": "351575582", "state-of-incorporation": "IN", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-08644", "film-number": "061054292"}, "business-address": {"street1": "ONE MONUMENT CIRCLE", "street2": "PO BOX 1595", "city": "INDIANAPOLIS", "state": "IN", "zip": "46204", "phone": "3172618261"}, "mail-address": {"street1": "ONE MONUMENT CIRCLE", "street2": "P.O. BOX 1595", "city": "INDIANAPOLIS", "state": "IN", "zip": "46204"}, "former-company": {"former-conformed-name": "IPALCO ENTERPRISES INC", "date-changed": "19920703"}}
text: 8K Cover
  IPALCO ENTERPRISES, INC.
  One Monument Circle
  Indianapolis, Indiana    46204
  August 25, 2006
  Securities and Exchange Commission
  Washington, D.C. 20549
  Gentlemen:
  Please find attached a Form 8-K to report an Item 8.01 - Other Event.
  Sincerely,
  IPALCO ENTERPRISES, INC.
  Craig Forestal
  Section Leader - Reporting