(Corrects to "she" from "he" in the fourth graph)
Feb 17 (Reuters) - U.S. power company Duke Energy said it was looking to sell its Midwest commercial generation business including 13 power plants.
The company said it would record a pretax impairment charge of $1 billion to $2 billion in the first quarter related to the sale.
"Our merchant power plants have delivered volatile returns in the challenging competitive market in the Midwest," Chief Executive Lynn Good said in a statement.
She said the regulated utilities in Ohio and Kentucky were not a part of this strategic process.
(Reporting By Kanika Sikka in Bangalore; Editing by Don Sebastian)