United States securities and exchange commission logo April 28, 2020 J. Bret Lane Chairman and Chief Executive Officer Southern California Gas Company 555 West Fifth Street Los Angeles, CA 90013-1001 Re: Southern California Gas Company Registration Statement on Form S-3 Filed April 21, 2020 File No. 333-237770 Dear Mr. Lane: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Anuja A. Majmudar, Attorney-Advisor, at 202-551-3844 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Michael E. Sullivan, Esq.