 | 30 Ivan Allen Jr. Boulevard NW Atlanta, GA 30308 404-506-5000 tel | ||||
May 10, 2019
Securities and Exchange Commission
Washington, D.C. 20549
| RE: | Southern Company Gas Southern Company Gas Capital Corporation |
| Registration Statement on Form S-3 - File Nos. 333-231185 and 333-231185-01 | |
Ladies and Gentlemen:
The registrants hereby request, pursuant to Rule 461 under the Securities Act of 1933, that the above-referenced Registration Statement, as amended (the “Registration Statement”), be declared effective at 11:00 AM, ET, Tuesday, May 14, 2019, or as soon as practicable thereafter.
Please address any questions or comments regarding the Registration Statement to the undersigned at Southern Company Services, Inc., Atlanta, Georgia (404-506-0684).
Yours very truly,
/s/Melissa K. Caen
Melissa K. Caen
Assistant Secretary