United States securities and exchange commission logo March 16, 2023 Steven Powell President and Chief Executive Officer Southern California Edison Company 2244 Walnut Grove Avenue (P.O. Box 800) Rosemead, California 91770 Re: Southern California Edison Company SCE Recovery Funding LLC Registration Statement on Form SF-1 Filed March 15, 2023 File Nos. 333-270543 and 333-270543-01 Dear Steven Powell: 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 Benjamin Meeks at 202-551-7146 with any questions. Sincerely, Division of Corporation Finance Office of Structured Finance