SEC Comment Letter for SOUTHERN CALIFORNIA GAS CO (CIK 0000092108) (SOCGM) — Apr 28, 2020

SOUTHERN CALIFORNIA GAS CO (CIK 0000092108)
Date: April 28, 2020 · CIK: 0000092108 · Accession: 0000000000-20-003621

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File numbers found in text: 333-237770

Date

April 28, 2020

Author

Anuja A. Majmudar

Form

UPLOAD

Company

SOUTHERN CALIFORNIA GAS CO (CIK 0000092108)

Letter

United States securities and exchange commission logo April 28, 2020 J. Bret Lane Chairman and Chief Executive Officer Southern California Gas Company 555 West Fifth Street Los Angeles, CA 90013-1001 Re:Southern California Gas Company Registration Statement on Form S-3 Filed April 21, 2020 File No. 333-237770 Dear Mr. Lane: 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 Anuja A. Majmudar, Attorney-Advisor, at 202-551-3844 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Michael E. Sullivan, Esq.

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United States securities and exchange commission logo
April 28, 2020
J. Bret Lane
Chairman and Chief Executive Officer
Southern California Gas Company
555 West Fifth Street
Los Angeles, CA 90013-1001
Re:Southern California Gas Company
Registration Statement on Form S-3
Filed April 21, 2020
File No. 333-237770
Dear Mr. Lane:
            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 Anuja A. Majmudar, Attorney-Advisor, at 202-551-3844 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:       Michael E. Sullivan, Esq.

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