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SEC Comment Letter for SOUTHERN CALIFORNIA GAS CO (CIK 0000092108) (SOCGM) — Jun 9, 2026

SOUTHERN CALIFORNIA GAS CO (CIK 0000092108)
Date: June 9, 2026 · CIK: 0000092108 · Accession: 0000000000-26-005814

Financial Reporting Regulatory Compliance

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File numbers found in text: 001-01402

Date
June 9, 2026
Author
Division of
Form
UPLOAD
Company
SOUTHERN CALIFORNIA GAS CO (CIK 0000092108)

Letter

Re: Southern California Gas Company Preliminary Proxy Filed May 4, 2026 File No. 001-01402 Dear Valerie Bille: We have completed our review of your filing. 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.

June 9, 2026

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

Sincerely,
Division of
Corporation Finance
Office of Energy &
Transportation

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 June 9, 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 completed our review of your filing. 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.

 Sincerely,

 Division of
Corporation Finance
 Office of Energy &
Transportation
</TEXT>
</DOCUMENT>