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 May 29, 2026

Valerie Bille
Chief Financial Officer
Southern California Gas Company
555 West 5th Street
Los Angeles, California 90013

 Re: Southern California Gas Company
 Preliminary Proxy
 Filed May 4, 2026
 File No. 001-01402
Dear Valerie Bille:
 We have reviewed your filing and have the following comment.
 Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.
 After reviewing your response to this letter, we may have additional
comments.

Preliminary Proxy filed on May 4, 2026
General

1. Please provide us with your analysis as to the applicability of Rule
13e-3 to your proposal
 to amend and restate your restated articles of incorporation to retire
all outstanding shares
 of preferred stock and Series A preferred, and other related changes.

 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 Daniel Morris at 202-551-3314 with any other questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Energy
& Transportation
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