Form 8-K for PG&E Corporation and Pacific Gas and Electric Company

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


Date of Report: June 2, 2003



Commission
File
Number

Exact Name of
Registrant
as specified in
its charter


State or other
Jurisdiction of
Incorporation


IRS Employer
  Identification
Number

_____________

_____________

_____________

_____________

1-12609

1-2348

PG&E Corporation

Pacific Gas and
Electric Company

California

California

94-3234914

94-0742640

Pacific Gas and Electric Company
77 Beale Street, P. O. Box 770000
San Francisco, California  94177

PG&E Corporation
One Market, Spear Tower, Suite 2400
San Francisco, California  94105

(Address of principal executive offices) (Zip Code)


Pacific Gas and Electric Company
(415) 973-7000

PG&E Corporation
(415) 267-7000

(Registrant's telephone number, including area code)


Item 9.       Regulation FD Disclosure


                  The information included in this Current Report on Form 8-K, including portions of Pacific Gas and Electric Company’s (Utility) monthly operating report for the month ended April 30, 2003 filed with the U.S. Bankruptcy Court for the Northern District of California (Bankruptcy Court) attached hereto as an exhibit, is being furnished, not filed, pursuant to Item 9 of Form 8-K.


                  On May 30, 2003, the Utility, a subsidiary of PG&E Corporation, filed its monthly operating report for the month ended April 30, 2003 with the Bankruptcy Court, as required by Section 704(8) of the U.S. Bankruptcy Code and Rule 2015 of the Federal Rules of Bankruptcy Procedure and prepared in accordance with U.S. Trustee Guidelines Region 17.  The Utility's monthly operating report includes an unaudited income statement for the month and an unaudited balance sheet dated as of the end of the month.  These unaudited financial statements are attached as an exhibit to this report.  Although not included in the exhibit attached to this report, the monthly operating report filed with the Bankruptcy Court also includes a statement of receipts and disbursements, as well as other information.  The preliminary financial statements were prepared using certain assumptions and estimates that are subject to revision.  Any adjustments for these estimates (based upon changes in facts and circumstances, further analysis, and other factors) will be reflected in the financial statements in the period during which such adjustments are made.  These adjustments could have a material impact on reported results in the future.

SIGNATURE


Pursuant to the requirements of the Securities Exchange Act of 1934 the registrants have duly caused this report to be signed on their behalf by the undersigned thereunto duly authorized.

                                                    

PG&E CORPORATION

                                                    

By:  

CHRISTOPHER P. JOHNS
__________________________________________

                                                    

CHRISTOPHER P. JOHNS
Senior Vice President and Controller

                                                    

PACIFIC GAS AND ELECTRIC COMPANY

                                                    

By:  

DINYAR B. MISTRY
__________________________________________

                                                    

  

DINYAR B. MISTRY
Vice President and Controller


Dated: 

June 2, 2003

Exhibit 99 -

Pacific Gas and Electric Company Income Statement for the month ended April 30, 2003, and Balance Sheet dated April 30, 2003.