NISOURCE INC.
801 East 86th Avenue
Merrillville, Indiana 46410
May 18, 2018
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | NiSource Inc. |
Registration Statement on FormS-1 (FileNo. 333-224874) |
Ladies and Gentlemen:
The undersigned, NiSource Inc. (the “Company”), pursuant to the provisions of Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, hereby requests that the Commission grant acceleration of the effectiveness of the Company’s Registration Statement on FormS-1 (FileNo. 333-224874) so that it may become effective at 1:00 P.M. Eastern Daylight Time on May 21, 2018, or as soon as practicable thereafter.
Very truly yours, | ||||||
NISOURCE INC. | ||||||
By: | /s/ Shawn Anderson | |||||
Name: | Shawn Anderson | |||||
Title: | Vice President, Treasurer and Chief Risk Officer |