Southern California Gas Company
555 West Fifth Street
Los Angeles, California 90013-1011
January 30, 2018
VIA EDGAR
Mara L. Ransom
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 January 22, 2018
File No. 333-222651
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 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 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,
| SOUTHERN CALIFORNIA GAS 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 |