SOUTHERN INDIANA GAS AND ELECTRIC COMPANY
211 NW RIVERSIDE DRIVE
EVANSVILLE, IN 47708
June 7, 2023
Via EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Division of Corporation Finance
Office of Structured Finance
Attention: Jason Weidberg and Arthur Sandel
| RE: | Southern Indiana Gas and Electric Company |
| SIGECO Securitization I, LLC |
| Registration Statement on Form SF-1 |
| File Nos. 333-270851 and 333-270851-01 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Southern Indiana Gas and Electric Company, and SIGECO Securitization I, LLC, hereby request that the effective date of the Registration Statement referred to above be accelerated so that the same will become effective on June 12, 2023 at 9:00 a.m. E.D.T., or as soon as practicable thereafter.
Please call Timothy S. Taylor of Baker Botts L.L.P. at (713) 229-1184 as soon as the registration statement has been declared effective.
| Very truly yours, | ||
| Southern Indiana Gas and Electric Company | ||
| By: | /s/ Jason P. Wells | |
| Name: | Jason P. Wells | |
| Title: | President and Director | |
| cc: | Timothy S. Taylor, Baker Botts L.L.P. |
| Monica Karuturi, CenterPoint Energy, Inc. |