SEC Comment Letter 0000000000-23-003854 to SIGECO Securitization I, LLC (CIK 0001968445)
SIGECO Securitization I, LLC (CIK 0001968445)
Date: April 18, 2023 · CIK: 0001968445 · Accession: 0000000000-23-003854
AI Filing Summary & Sentiment
File numbers found in text: 333-270851
Letter
United States securities and exchange commission logo April 18, 2023 Jason P. Wells President and Director Southern Indiana Gas and Electric Company 211 NW Riverside Drive Evansville, IN 47708 Re:Southern Indiana Gas and Electric Company SIGECO Securitization I, LLC Registration Statement on Form SF-1 Filed March 24, 2023 File Nos. 333-270851 and 333-270851-01 Dear Jason P. Wells: We have reviewed your registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Registration Statement on Form SF-1 Part II - Information not Required in Prospectus Item 14. Exhibits, page II-3 1.Please file your remaining exhibits with your next amendment. Refer to Item 1100(f) of Regulation AB and Instruction 1 to Item 601 of Regulation S-K. Note that we may have additional comments on your registration statement following our review of any such exhibits. 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.
FirstName LastNameJason P. Wells Comapany NameSouthern Indiana Gas and Electric Company April 18, 2023 Page 2 FirstName LastName Jason P. Wells Southern Indiana Gas and Electric Company April 18, 2023 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Jason Weidberg at 202-551-6892 or Arthur Sandel at 202-551-3262 with any other questions. Sincerely, Division of Corporation Finance Office of Structured Finance
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United States securities and exchange commission logo
April 18, 2023
Jason P. Wells
President and Director
Southern Indiana Gas and Electric Company
211 NW Riverside Drive
Evansville, IN 47708
Re:Southern Indiana Gas and Electric Company
SIGECO Securitization I, LLC
Registration Statement on Form SF-1
Filed March 24, 2023
File Nos. 333-270851 and 333-270851-01
Dear Jason P. Wells:
We have reviewed your registration statement and have the following comments. In
some of our comments, we may ask you to provide us with information so we may better
understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Registration Statement on Form SF-1
Part II - Information not Required in Prospectus
Item 14. Exhibits, page II-3
1.Please file your remaining exhibits with your next amendment. Refer to Item 1100(f) of
Regulation AB and Instruction 1 to Item 601 of Regulation S-K. Note that we may have
additional comments on your registration statement following our review of any such
exhibits.
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.
FirstName LastNameJason P. Wells
Comapany NameSouthern Indiana Gas and Electric Company
April 18, 2023 Page 2
FirstName LastName
Jason P. Wells
Southern Indiana Gas and Electric Company
April 18, 2023
Page 2
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
Please contact Jason Weidberg at 202-551-6892 or Arthur Sandel at 202-551-3262 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Structured Finance