United States securities and exchange commission logo April 5, 2023 Scott D. Drury Chief Executive Officer Southern California Gas Company 555 West 5th Street Los Angeles, California 90013-1011 Re: Southern California Gas Company Registration Statement on Form S-3 Filed March 29, 2023 File No. 333-270939 Dear Scott D. Drury: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Claudia Rios, Staff Attorney, at (202) 551-8770 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Michael Sullivan, Esq.