Correspondence 0001193125-23-084754 from SAN DIEGO GAS & ELECTRIC CO (CIK 0000086521)
SAN DIEGO GAS & ELECTRIC CO (CIK 0000086521)
Date: March 30, 2023 · CIK: 0000086521 · Accession: 0001193125-23-084754
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File numbers found in text: 333-269677
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CORRESP 1 filename1.htm CORRESP San Diego Gas & Electric Company 8326 Century Park Court San Diego, California 92123 March 30, 2023 VIA EDGAR Claudia Rios Division of Corporation Finance, Office of Energy & Transportation U.S. 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, as amended by Amendment No. 1 thereto Initially filed February 10, 2023, as amended March 13, 2023 File No. 333-269677 Dear Ms. Rios: 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 Monday, April 3, 2023, 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, SAN DIEGO GAS & ELECTRIC COMPANY By: /s/ Valerie A. Bille Valerie A. Bille Vice President, Controller and Chief Accounting Officer cc: Kevin Dougherty, U.S. Securities and Exchange Commission James M. Spira, Esq. Sempra Energy Michael E. Sullivan, Esq., Latham & Watkins LLP [Acceleration Request Letter]