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                              October 27, 2022

       Caron A. Lawhorn
       Senior Vice President and Chief Financial Officer
       ONE Gas, Inc.
       15 East Fifth Street
       Tulsa, Oklahoma 74103

                                                        Re: ONE Gas, Inc.
                                                            Kansas Gas Service
Securitization I, L.L.C.
                                                            Amendment No. 3 to
Registration Statement on Form SF-1
                                                            Filed October 26,
2022
                                                            File Nos.
333-267322 and 333-267322-01

       Dear Caron A. Lawhorn:

              We have reviewed your registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 3 to Registration Statement on Form SF-1

       Exhibits

   1.                                                   We note your response
to prior comment 1 and the revisions made to the prospectus and
                                                        Form of Servicing
Agreement filed as Exhibit 5.1. Please revise your Form of Indenture
                                                        filed as Exhibit 4.1,
and any other transaction documents as necessary, to reflect the
                                                        prospectus revisions
indicating that the servicer compliance reports of the servicer will be
                                                        filed no later than
March 31, 2023. As examples only, we note that Sections 3.06, 3.09,
                                                        and 6.01 of the Form of
Indenture still state that such reports will be prepared and filed
                                                        beginning in 2024.

                                                        We remind you that the
company and its management are responsible for the accuracy
 Caron A. Lawhorn
ONE Gas, Inc.
October 27, 2022
Page 2

and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Kayla Roberts at 202-551-3490 or Arthur Sandel at
202-551-3262 with
any questions.



FirstName LastNameCaron A. Lawhorn                         Sincerely,
Comapany NameONE Gas, Inc.
                                                           Division of
Corporation Finance
October 27, 2022 Page 2                                    Office of Structured
Finance
FirstName LastName