San Diego Gas & Electric Company
8326 Century Park Court
San Diego, California 92123
January 30, 2018
VIA EDGAR
Mara L. Ransom
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | San Diego Gas & Electric Company Registration Statement on Form S-3 Filed January 22, 2018 File No. 333-222650 |
Dear Ms. Ransom:
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 San Diego Gas & Electric 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 Thursday, February 1, 2018, or as soon as practicable thereafter.
If you have any questions or require additional information, please contact Barry M. Clarkson, Esq. of Latham & Watkins LLP at (858) 523-5406. Thank you for your assistance and cooperation in this matter.
Very truly yours,
| SAN DIEGO GAS & ELECTRIC COMPANY | ||
| By: | /s/ Bruce A. Folkmann | |
| Bruce A. Folkmann | ||
| Vice President, Controller, Chief Financial Officer, Chief Accounting Officer and Treasurer | ||
| cc: | Barry M. Clarkson, Esq., Latham & Watkins LLP |