SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 6-K

Report of Foreign Issuer

Pursuant to Rule 13a-16 or 15d-16
of the Securities Exchange Act of 1934

For the month of December 2007

Enel Società per Azioni

Viale Regina Margherita 137

00198, Rome

Italy

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

Form 20-F þ Form 40-F o

Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

Yes o No þ

If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b):

Certain of the information included in this Report is forward looking and is subject to important risks and uncertainties that could cause actual results to differ materially. The Company’s core business includes the generation, distribution and sale of electricity and the distribution and sale of gas. The Company’s outlook is predominately based on its interpretation of what it considers to be the key economic factors affecting its businesses. Forward-looking statements with regard to the Company’s businesses involve a number of important factors that are subject to change, including: the many interrelated factors that affect customers’ demand, including general economic conditions, industry trends, and increased competition in each of the Company’s markets; the Company’s ability to implement successfully its cost reduction program; the Company’s ability to implement its strategy focused on its core energy business; future capital expenditure and investments; legislation, particularly that relating to the regulation of the markets for electricity and other public utility services, tariff regimes, the environment, trade and commerce and infrastructure development; the actions of competitors in various industries in which the Company competes; production difficulties, including capacity and supply constraints; labor relations; interest rates and currency exchange rates; political and civil unrest; and other risks and uncertainties.

The information included in this Report has been given to Commissione Nazionale per le Società e la Borsa (CONSOB), the Italian public authority regulating Italian capital markets, and/or to Borsa Italiana S.p.A., the company owning and managing the Mercato Telematico Azionario, the Italian automated screen-based trading system on which the ordinary shares of Enel Società per Azioni are listed, or is otherwise furnished pursuant to General Instruction B to the General Instructions to Form 6-K.


Table of contents:
-		Press release dated December 14, 2007;
-		Notice of a change in the share capital of Enel S.p.A. dated December 18, 2007.
-		Signatures

Press release

STANDARD & POOR’S: ENEL’S LONG-TERM CREDIT RATING TO “A-” FROM “A” AND SHORT-TERM CREDIT RATING TO “A-2” FROM “A-1”

Rome, December 14, 2007 – Standard & Poor’s reviewed its corporate credit ratings on Enel S.p.A.

Specifically, the long-term rating was lowered to “A-” from “A” and the short-term rating was lowered to “A-2” from “A-1”.

Standard & Poor’s removed the CreditWatch with negative implications on Enel’s short-term credit rating, while confirmed the CreditWatch with negative implications on Enel’s long-term credit rating until the presentation of Enel’s new business plan (expected in March 2008) and the assessment of its effects on Enel’s capital structure.

Notice of a change in the share capital of Enel S.p.A.

Enel S.p.A. informs the market of the new composition of its share capital (entirely subscribed and paid up) following the partial execution – during the period between November 19, 2007 and December 7, 2007 – of the resolutions to increase the aforesaid capital adopted by the Board of Directors at its meetings on April 10, 2003 (for the Stock-option Plan for the year 2002), April 7, 2004 (for the Stock-option Plan for the year 2003) and March 30, 2005 (for the Stock-option Plan for the year 2004).

Specifically, in the aforesaid period between November 19, 2007 and December 7, 2007 a total of 135,816 ordinary Enel S.p.A. shares were issued and subscribed, of which (i) 19,400 shares regarding the Stock-option Plan for the year 2002, (ii) 79,016 shares regarding the Stock-option Plan for the year 2003 and (iii) 37,400 shares regarding the Stock-option Plan for the year 2004.

The Board of Directors had been specifically authorized to resolve such capital increases by the extraordinary Shareholders’ Meetings of May 25, 2001 (regarding the Stock-option Plan for the year 2002), May 23, 2003 (regarding the Stock-option Plan for the year 2003) and May 21, 2004 (regarding the Stock-option Plan for the year 2004).

The attestation regarding the new amount of the share capital was filed for recording with the register of companies in Rome on December 18, 2007.

Current share capital

Previous share capital

Par value

Euro

N. of shares

each

Euro

N. of shares

each

Total

6,184,289,306

1 Euro

6,184,153,490

1 Euro

Of which:

Ordinary shares (rank for dividend pari passu: January 1, 2007) current coupon number 11

6,184,289,306

1 Euro

6,184,153,490

1 Euro

SIGNATURES

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.


				Enel Società per Azioni

		By:		/s/ Avv. Claudio Sartorelli

				Name: Avv. Claudio Sartorelli
				Title: Secretary of Enel Società per Azioni

Dated: December 19, 2007

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ENEL SOCIETA PER AZIONI 6-K