Correspondence 0001193125-23-162807 from SOUTHERN INDIANA GAS & ELECTRIC CO (CIK 0000092195)
SOUTHERN INDIANA GAS & ELECTRIC CO (CIK 0000092195)
Date: June 7, 2023 · CIK: 0000092195 · Accession: 0001193125-23-162807
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File numbers found in text: 333-270851
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CORRESP 1 filename1.htm CORRESP SOUTHERN INDIANA GAS AND ELECTRIC COMPANY 211 NW RIVERSIDE DRIVE EVANSVILLE, IN 47708 June 7, 2023 Via EDGAR United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Division of Corporation Finance Office of Structured Finance Attention: Jason Weidberg and Arthur Sandel RE: Southern Indiana Gas and Electric Company SIGECO Securitization I, LLC Registration Statement on Form SF-1 File Nos. 333-270851 and 333-270851-01 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Southern Indiana Gas and Electric Company, and SIGECO Securitization I, LLC, hereby request that the effective date of the Registration Statement referred to above be accelerated so that the same will become effective on June 12, 2023 at 9:00 a.m. E.D.T., or as soon as practicable thereafter. Please call Timothy S. Taylor of Baker Botts L.L.P. at (713) 229-1184 as soon as the registration statement has been declared effective. Very truly yours, Southern Indiana Gas and Electric Company By: /s/ Jason P. Wells Name: Jason P. Wells Title: President and Director cc: Timothy S. Taylor, Baker Botts L.L.P. Monica Karuturi, CenterPoint Energy, Inc.