UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date: April 11, 2008 3:00 P.M.
Form: S-4
CIK: 0001409072
Company Name: TECO Finance, Inc.
File Number: 333-149667
CIK: 0000350563
Company Name: TECO ENERGY INC
File Number: 333-149667-01