# EDGAR Filing Document

**Accession Number:** 0000086521
**File Stem:** 0001193125-23-084754
**Filing Date:** 2023-3
**Character Count:** 2520
**Document Hash:** 0ffc01768cf9d46a2f2b8b674e9d8375
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-084754.hdr.sgml**: 20230501

**ACCESSION NUMBER**: 0001193125-23-084754

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230330

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SAN DIEGO GAS & ELECTRIC CO
- **CENTRAL INDEX KEY:** 0000086521
- **STANDARD INDUSTRIAL CLASSIFICATION:** ELECTRIC & OTHER SERVICES COMBINED [4931]
- **IRS NUMBER:** 951184800
- **STATE OF INCORPORATION:** CA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 8330 CENTURY PARK COURT
- **CITY:** SAN DIEGO
- **STATE:** CA
- **ZIP:** 92123
- **BUSINESS PHONE:** 6196962000

**MAIL ADDRESS:**
- **STREET 1:** 8330 CENTURY PARK COURT
- **CITY:** SAN DIEGO
- **STATE:** CA
- **ZIP:** 92123

![LOGO](g491019dsp1.jpg)

**San Diego Gas & Electric Company** 

**8326 Century Park Court** 

**San Diego, California 92123** 

March 30, 2023

**<u>VIA EDGAR</u>**

Claudia Rios

Division of Corporation Finance, Office of Energy & Transportation

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

---

| | |
|:---|:---|
| **Re:** | **San Diego Gas & Electric Company**  |

---

**Registration Statement on Form S-3, as amended by Amendment No. 1 thereto** 

**Initially filed February 10, 2023, as amended March 13, 2023** 

**File No. 333-269677** 

Dear Ms. Rios:

Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of San Diego Gas & Electric Company, respectfully requests that the effective date of the Registration Statement on Form S-3 referred to above be accelerated so that it will become effective at 4:00 P.M. Eastern Time on Monday, April 3, 2023, or as soon as practicable thereafter.

If you have any questions or require additional information, please contact Michael E. Sullivan, Esq. of Latham & Watkins LLP at (858) 523-3959. Thank you for your assistance and cooperation in this matter.

[*Signature Page Follows*]

------

Very truly yours,

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| | |
|:---|:---|
| SAN DIEGO GAS & ELECTRIC COMPANY | SAN DIEGO GAS & ELECTRIC COMPANY |
| By: | /s/ Valerie A. Bille |
|  | Valerie A. Bille |
|  | Vice President, Controller and Chief Accounting Officer |

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cc: Kevin Dougherty, U.S. Securities and Exchange Commission

James M. Spira, Esq. Sempra Energy

Michael E. Sullivan, Esq., Latham & Watkins LLP

[*Acceleration Request Letter*]