|30 Ivan Allen Jr. Boulevard NW|
Atlanta, GA 30308
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