SOUTHERN INDIANA GAS AND ELECTRIC COMPANY
211 NW RIVERSIDE DRIVE
EVANSVILLE, IN 47708
May 15, 2023
Via EDGAR and Electronic Mail
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Division of Corporation Finance
Office of Structured Finance
Attention: Jason Weidberg and Arthur Sandel
| RE: | Southern Indiana Gas and Electric Company |
| | SIGECO Securitization I, LLC |
| | Registration Statement on Form SF-1 |
| | File Nos. 333-270851 and 333-270851-01 |
Ladies and Gentlemen:
On behalf of Southern Indiana Gas and Electric Company (“SIGECO”) and SIGECO Securitization I, LLC (the “Issuing Entity” and, together with SIGECO, the “Registrants”), we submit via EDGAR for review by the Division of Corporation Finance of the United States Securities and Exchange Commission (the “Commission”) the accompanying Amendment No. 1 (including certain exhibits) (“Amendment No. 1”) to the Registrants’ above-referenced Registration Statement on Form SF-1 (the “Registration Statement”) which is being filed simultaneously with this response letter. Amendment No. 1 reflects the Registrants’ responses to the comment received from the staff of the Commission (the “Staff”) contained in the Staff’s letter dated April 18, 2023, and certain other updated information. For your convenience, the Registrants are providing to the Staff a supplemental copy of Amendment No. 1 marked to indicate the changes from the Registration Statement that was filed on March 24, 2023.
Set forth below are the Registrants’ responses to the Staff’s comment. The Registrants’ response below is preceded by the Staff’s comment for ease of reference. Capitalized terms used but not defined herein have the meanings given to them in Amendment No. 1.
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. |
RESPONSE: The Registrants have filed the remaining exhibits as exhibits to Amendment No. 1.