UNITED STATES ~~SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549~~

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934

~~The~~Date ~~Securities~~of ~~Exchange~~Report ~~Act~~(Date of ~~1934~~earliest event reported) January 12, 2005

Date of Report (Date of earliest event reported)

October 22, 2004

KANSAS GAS AND ELECTRIC COMPANY

(Exact name of registrant as specified in its charter)

KANSAS	1-7324	48-1093840
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(IRS Employer Identification No.)
(State or other jurisdiction of incorporation or organization)	(Commission File Number)	(IRS Employer Identification No.)


P.O. Box 208, Wichita, Kansas		67201
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code (316) 261-6611

~~(316) 261-6611~~Not Applicable

~~Not Applicable~~ (Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

¨	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

¨	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

¨	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

KANSAS GAS AND ELECTRIC COMPANY

Section 8. Other Events

Item 8.01. - Other Events.

~~Westar~~On ~~Energy,~~January ~~Inc.,~~4 ~~our~~and ~~sole~~5, ~~shareholder~~2005, issubstantially aall ~~holding~~of ~~company~~our ~~under~~service ~~the~~territory ~~Public~~experienced ~~Utility~~a ~~Holding~~severe ~~Company~~ice ~~Act~~storm. ofThe ~~1935~~storm aswas aespecially ~~result~~intense ofin ~~its~~the ~~ownership~~City of us Wichita, Kansas and ~~Westar~~the ~~Generating,~~surrounding ~~Inc~~areas., ~~which~~As ~~is also~~ a ~~wholly~~result ~~owned subsidiary~~ of ~~Westar~~the ~~Energy. Currently~~storm, ~~Westar~~electric ~~Energy~~service ~~claims~~was aninterrupted ~~exemption~~in ~~from~~a ~~registration~~large ~~under~~portion ~~the~~of ~~1935~~our ~~Act~~service ~~based~~territory onand ~~its~~a ~~operations~~significant ~~being~~portion ~~conducted~~of ~~“predominantly”~~our ~~within~~electric ~~the State~~distribution ofsystem ~~Kansas.~~sustained ~~Following~~damage, awith ~~recent~~the ~~decision~~City byof Wichita, ~~the~~Kansas ~~Securities~~ and ~~Exchange~~surrounding ~~Commission~~areas ~~(SEC)~~sustaining ~~with~~the ~~respect~~greatest toamount ~~its interpretation~~ of ~~the~~damage. ~~criteria~~We ~~that~~have ~~must~~restored bepower ~~satisfied~~ to ~~claim~~approximately a200,000 ~~“predominantly” intrastate exemption~~customers, ~~some~~including ~~companies~~customers ~~that previously~~who ~~claimed an exemption from registration under the 1935 Act~~ have ~~disclosed~~had ~~the~~power ~~potential~~restored ~~for~~more ~~losing~~than ~~their~~once. ~~exemption~~In ~~from registration or~~total, inapproximately ~~the alternative~~155,000 ~~registered under the 1935 Act. Westar Energy~~customers, ~~like~~or approximately ~~other~~half ~~companies~~of ~~claiming~~our ~~an exemption~~customer ~~from registration~~base, ~~has~~were ~~been~~without ~~asked~~power byfor ~~the~~some ~~SEC~~period toof ~~provide~~time ~~additional~~as ~~information~~a ~~regarding~~result ~~its~~of ~~eligibility~~the ~~for~~ice anstorm. ~~exemption~~Currently, ~~from~~approximately ~~registration~~2,600 ~~and~~customers ~~has~~remain ~~responded~~without ~~to the SEC’s requests~~power.

AsOur astorm ~~result~~restoration ofefforts ~~the~~began ~~amount~~on ofJanuary ~~sales~~4, of2005 ~~wholesale~~and ~~electricity~~are ~~outside~~expected ofto ~~the State~~be ofsubstantially ~~Kansas~~complete by ~~Westar~~January ~~Energy’s energy marketing operations~~14, ~~it is possible that the SEC could question its eligibility for an exemption from registration under the 1935 Act~~2005. ~~In that event, Westar Energy would evaluate Westar Energy’s~~ ~~options,~~While ~~including~~at ~~filing~~this antime ~~application~~we ~~for~~are ~~exemption~~unable ~~and~~to ~~asking~~determine the ~~SEC~~costs toof ~~formally~~our ~~consider~~restoration ~~that request~~efforts, ~~becoming~~they awill ~~registered~~be holding company, restructuring its operations in a manner that would allow it to maintain eligibility to claim an exemption or reorganizing its organizational structure to consolidate all utility operations into one entity so that Westar Energy is no longer a utility holding companymaterial.

InUpon the ~~event~~completion ~~Westar~~of ~~Energy~~our ~~elects~~restoration toefforts ~~register,~~we ~~the~~will ~~1935~~likely ~~Act~~seek ~~and~~an ~~related~~order ~~regulations~~from ~~issued by~~ the ~~SEC~~Kansas ~~would~~Corporation ~~govern~~Commission ~~its activities~~that ~~and~~will ~~activities~~permit ofus ~~its subsidiaries with respect~~ to ~~the~~accumulate ~~acquisition, issuance~~ and defer ~~sale~~for ofrecovery ~~securities,~~our ~~acquisition and sale of utility assets, certain transactions among affiliates, engaging in business activities not directly~~ storm-related ~~to the~~restoration ~~utility or energy business and other matters~~costs. WeIn ~~are unable to predict~~ the ~~outcome of this inquiry~~past, ~~however, we do not believe that Westar Energy becoming a registered holding company under~~ the ~~1935~~Commission ~~Act~~has orpermitted ~~taking steps, together with~~ us, to ~~reorganize~~ ~~its~~preserve ~~corporate~~for ~~structure~~recovery tocosts ~~avoid~~incurred ~~registration~~in ~~would~~similar ~~have a material impact on us~~situations.

Section 9. Financial Statements and Exhibits

Item 9.01. Financial Statements and Exhibits.


Exhibit 12		Computation of Kansas Gas and Electric Company’s Ratio of Earnings to Fixed Charges

The information contained in this report is summary information that is intended to be considered in the context of our SEC filings and other public announcements that we may make, by press release or otherwise, from time to time. We disclaim any current intention to revise or update the information contained in this report, although we may do so from time to time as our management believes is warranted. Any such updating may be made through the filing of other reports or documents with the SEC, through press releases or through other public disclosure.

Forward-looking statements: Certain matters discussed in this Current Report on Form 8-K are “forward-looking statements.” The Private Securities Litigation Reform Act of 1995 has

established that these statements qualify for safe harbors from liability. Forward-looking statements may include words like we “believe,” “anticipate,” “expect,” “likely,” “estimate,” “intend” or words of similar meaning. Forward-looking statements describe our future plans, objectives, expectations or goals. Any forward-looking statement speaks only as of the date such statement was made, and we do not undertake any obligation to update any forward-looking statement to reflect events or circumstances after the date on which such statement was made except as required by applicable laws or regulations.

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	Kansas Gas and Electric Company
Date: October 22, 2004	By:	/s/ LARRY D. IRICK
Date: January 12, 2005	By:	/s/ Larry D. Irick
		Larry D. Irick, Secretary
	Name:	Larry D. Irick
	Title:	Secretary

EXHIBIT INDEX


Exhibit Number		Description of Exhibit
Exhibit 12		Computation of Kansas Gas and Electric Company’s Ratio of Earnings to Fixed Charges

Filing Compare · KANSAS GAS & ELECTRIC CO /KS/