February 15, 2019 Javier Gremes Cordero Chief Executive Officer GAS TRANSPORTER OF THE SOUTH INC Don Bosco 3672, 5th Floor C1206ABF City of Buenos Aires, Argentina Re: GAS TRANSPORTER OF THE SOUTH INC Form 20-F for the Fiscal Year Ended December 31, 2017 Filed April 16, 2018 File No. 1-13396 Dear Mr. Cordero: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Consumer Products