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SOUTHERN Co GAS (GAS)

Filed: 8 May 22, 8:00pm

southerncogashrgba.jpg
30 Ivan Allen Jr. Boulevard NW
Atlanta, GA 30308
404-506-5000   tel




May 9, 2022



Securities and Exchange Commission
Washington, D.C. 20549

RE:Southern Company Gas
Southern Company Gas Capital Corporation
Registration Statement on Form S-3 - File Nos. 333-264573 and 333-264573-01



Ladies and Gentlemen:

The registrants hereby request, pursuant to Rule 461 under the Securities Act of 1933, that the above-referenced Registration Statement (the “Registration Statement”), be declared effective at 2:00 PM, ET, Wednesday, May 11, 2022, or as soon as practicable thereafter.

Please address any questions or comments regarding the Registration Statement to the undersigned at Southern Company Services, Inc., Atlanta, Georgia (404-506-0684).

Yours very truly,

/s/Melissa K. Caen

Melissa K. Caen
Assistant Secretary