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CORRESP
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      South Jersey Gas Company Correspondence dated 09/01/05

    [Letterhead
      of South Jersey Gas Company]

    SOUTH
      JERSEY GAS COMPANY

    1
      South
      Jersey Plaza, Route 54

    Folsom,
      New Jersey 08037

    August
      31, 2005

    VIA
      EDGAR FILING

    Securities
      and Exchange Commission

    100
      F
      Street, N.E.

    Washington,
      D.C. 20549

    Attention:
      H. Christopher Owings

    Re: South
      Jersey Gas Company

    Registration
      Statement on Form S-3

    File
      No. 333-126822

    Ladies
      and Gentlemen:

    South
      Jersey Gas Company (the “Company”) respectfully requests that the effective date
      of its Registration Statement on Form S-3 (File No. 333-126822) (the
“Registration Statement”) be accelerated so that it shall be declared effective
      on September 1, 2005 at 4:00 p.m., Washington, D.C. local time, or as soon
      thereafter as practicable.

    The
      Company is aware of its responsibilities under the Securities Act of 1933 and
      that the disclosure contained in the Registration Statement is the
      responsibility of the Company. The Company acknowledges that should the
      Commission or the staff, acting pursuant to delegated authority, declare the
      Registration Statement effective, it does not foreclose the Commission from
      taking any action with respect to the filing. The Company further acknowledges
      that the action of the Commission or the staff, acting pursuant to delegated
      authority, in declaring the Registration Statement effective, does not relieve
      the Company from its full responsibility for the adequacy and accuracy of the
      disclosure in the Registration Statement. The Company acknowledges that it
      will
      not assert staff comments and the declaration of effectiveness as a defense
      in
      any proceeding initiated by the Commission or any person under the federal
      securities laws of the United States.

                    Very
      truly
      yours,

                    SOUTH
      JERSEY GAS
      COMPANY

                    By:
      /s/
      Stephen H. Clark___________________

                    Name:
      Stephen H.
      Clark

                    Title:
      Treasurer