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SEC Comment Letter for GAS TRANSPORTER OF THE SOUTH INC (TGS) (CIK 0000931427) (TGS) — Dec 6, 2022

GAS TRANSPORTER OF THE SOUTH INC (TGS) (CIK 0000931427)
Date: Dec. 6, 2022 · CIK: 0000931427 · Accession: 0000000000-22-013097

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-13396

Date
December 5, 2022
Author
Alejandro M. Basso
Form
UPLOAD
Company
GAS TRANSPORTER OF THE SOUTH INC (TGS) (CIK 0000931427)

Letter

United States securities and exchange commission logo December 5, 2022 Alejandro M. Basso Chief Financial Officer and Services Vice President Gas Transporter of the South Inc. Don Bosco 3672, 5th Floor C1206 ABF City of Buenos Aires, Argentina Re:Gas Transporter of the South Inc. Form 20-F for Fiscal Year Ended December 31, 2021 Filed April 26, 2022 File No. 001-13396 Dear Alejandro M. Basso: 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

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United States securities and exchange commission logo
December 5, 2022
Alejandro M. Basso
Chief Financial Officer and Services Vice President
Gas Transporter of the South Inc.
Don Bosco 3672, 5th Floor
C1206 ABF City of Buenos Aires, Argentina
Re:Gas Transporter of the South Inc.
Form 20-F for Fiscal Year Ended December 31, 2021
Filed April 26, 2022
File No. 001-13396
Dear Alejandro M. Basso:
            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