Correspondence 0001193125-23-160887 from ATMOS ENERGY CORP (ATO)

ATMOS ENERGY CORP
Date: June 5, 2023 · CIK: 0000731802 · Accession: 0001193125-23-160887

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File numbers found in text: 333-270078

Date

June 5, 2023

Author

Form

CORRESP

Company

ATMOS ENERGY CORP

Letter

VIA EDGAR Division of Corporation Finance Office of Structured Finance Attention: Jason Weidberg Atmos Energy Kansas Securitization I, LLC Registration Statement on Form SF-1 Filed February 28, 2023 File Nos. 333-270078 and 333-270078-01

Dear Mr. Weidberg and Mr. Sandel,

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Atmos Energy Corporation and Atmos Energy Kansas 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 8, 2023 at 9:00 a.m. E.D.T., or as soon as practicable thereafter.

Please call George Vlahakos of Sidley Austin LLP at (713) 495-4522 as soon as the registration statement has been declared effective.

Sincerely,
Atmos Energy Corporation

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CORRESP
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filename1.htm

CORRESP

 June 5, 2023

VIA EDGAR

 U.S. Securities and Exchange Commission

Division of Corporation Finance

 Office of Structured Finance

 100 F Street, NE

 Washington, D.C. 20549

Attention:
 Jason Weidberg

Arthur Sandel

      Re:
 Atmos Energy Corporation

Atmos Energy Kansas Securitization I, LLC

Registration Statement on Form SF-1

Filed February 28, 2023

File Nos. 333-270078 and 333-270078-01

 Dear Mr. Weidberg and Mr. Sandel,

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Atmos Energy Corporation and Atmos Energy Kansas 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 8, 2023 at 9:00 a.m. E.D.T., or as soon as practicable thereafter.

Please call George Vlahakos of Sidley Austin LLP at (713) 495-4522 as soon as the registration
statement has been declared effective.

Sincerely,

Atmos Energy Corporation

By:

 /s/ Christopher T. Forsythe

Name:

Christopher T. Forsythe

Title:

Senior Vice President and

Chief Financial Officer

cc:
 Ashley Burton, Atmos Energy Corporation

George Vlahakos, Sidley Austin LLP

SecProbe.io