The alternate proposed decision of Commissioner Lynch in this matter was mailed to the parties in accordance with Public Utilities Code Section 311(d) and Rule 77.1 of the Rules of Practice and Procedure. Timely comments were received from the Peninsula Ratepayers, CHRC, Greenlining, TURN, PG&E, MID, City and County of San Francisco, California Farm Bureau, Consumers Union, CLECA/CMTA, the Official Committee of Unsecured Creditors, California State Water Resources Control Board, and AGLET. We have reviewed these comments, and made changes to the alternate decision where appropriate.