Southern California Gas Company
555 West Fifth Street
Los Angeles, California 90013-1001
April 29, 2020
VIA EDGAR
Ms. Anuja A. Majmudar
Attorney-Advisor, Division of Corporation Finance, Office of Energy & Transportation
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Southern California Gas Company |
Registration Statement on Form S-3
Filed April 21, 2020
File No. 333-237770
Dear Ms. Majmudar:
Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of Southern California Gas Company, respectfully requests that the effective date of the Registration Statement on Form S-3 referred to above be accelerated so that it will become effective at 4:00 P.M. Eastern Time on Friday, May 1, 2020, or as soon as practicable thereafter.
If you have any questions or require additional information, please contact Michael E. Sullivan, Esq. of Latham & Watkins LLP at (858) 523-3959. Thank you for your assistance and cooperation in this matter.
[Signature Page Follows]
Very truly yours,
| SOUTHERN CALIFORNIA GAS COMPANY
| ||
| By: | /s/ Mia L. DeMontigny | |
| Mia L. DeMontigny | ||
| Vice President, Chief Financial Officer, Chief Accounting Officer, Controller and Treasurer | ||
| cc: | Michael E. Sullivan, Esq., |
Latham & Watkins LLP
[Acceleration Request Letter]