June 5, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Structured Finance
100 F Street, NE
Washington, D.C. 20549
| Attention: | Jason Weidberg |
Arthur Sandel
| Re: | Atmos Energy Corporation |
Atmos Energy Kansas Securitization I, LLC
Registration Statement on Form SF-1
Filed February 28, 2023
File Nos. 333-270078 and 333-270078-01
Dear Mr. Weidberg and Mr. Sandel,
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Atmos Energy Corporation and Atmos Energy Kansas Securitization I, LLC hereby request that the effective date of the Registration Statement referred to above be accelerated so that the same will become effective on June 8, 2023 at 9:00 a.m. E.D.T., or as soon as practicable thereafter.
Please call George Vlahakos of Sidley Austin LLP at (713) 495-4522 as soon as the registration statement has been declared effective.
| Sincerely, | ||
| Atmos Energy Corporation | ||
| By: | /s/ Christopher T. Forsythe | |
| Name: | Christopher T. Forsythe | |
| Title: | Senior Vice President and | |
| Chief Financial Officer | ||
| cc: | Ashley Burton, Atmos Energy Corporation |
George Vlahakos, Sidley Austin LLP
