KANSAS GAS SERVICE,
A DIVISION OF ONE GAS, INC.
15 EAST FIFTH STREET
TULSA, OKLAHOMA 74103
November 3, 2022
Via EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Division of Corporation Finance
Office of Structured Finance
Attention: Kayla Roberts and Arthur Sandel
RE: | Kansas Gas Service, a Division of ONE Gas, Inc. |
Kansas Gas Service Securitization I, L.L.C.
Registration Statement on Form SF-1
File Nos. 333-267322 and 333-267322-01
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Kansas Gas Service, a Division of ONE Gas, Inc., and Kansas Gas Service Securitization I, L.L.C., hereby request that the effective date of the Registration Statement referred to above be accelerated so that the same will become effective on November 7, 2022 at 9:00 a.m. E.T., or as soon as practicable thereafter.
Please call Timothy S. Taylor of Baker Botts L.L.P. at (713) 229-1184 as soon as the registration statement has been declared effective.
Very truly yours, | ||
Kansas Gas Service, | ||
a Division of ONE Gas, Inc. | ||
By: | /s/ Caron A. Lawhorn | |
Name: | Caron A. Lawhorn | |
Title: | Senior Vice President and | |
Chief Financial Officer |
cc: | Timothy S. Taylor, Baker Botts L.L.P. |
Joseph L. McCormick, ONE Gas, Inc.