# EDGAR Filing Document

**Accession Number:** 0000092195
**File Stem:** 0001104659-26-035208
**Filing Date:** 2026-3
**Character Count:** 69554
**Document Hash:** 1ebd51e439bd80950d489052be329fa6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-035208.hdr.sgml**: 20260326

**ACCESSION NUMBER**: 0001104659-26-035208

**CONFORMED SUBMISSION TYPE**: 10-K

**PUBLIC DOCUMENT COUNT**: 7

**CONFORMED PERIOD OF REPORT**: 20251231

**FILED AS OF DATE**: 20260326

**DATE AS OF CHANGE**: 20260326

**ABS ASSET CLASS**: Other

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SIGECO Securitization I, LLC
- **CENTRAL INDEX KEY:** 0001968445
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 10-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 333-270851-01
- **FILM NUMBER:** 26798404

**BUSINESS ADDRESS:**
- **STREET 1:** 211 NW RIVERSIDE DRIVE RM 800-04
- **CITY:** EVANSVILLE
- **STATE:** IN
- **ZIP:** 47708
- **BUSINESS PHONE:** 812-491-4141

**MAIL ADDRESS:**
- **STREET 1:** 211 NW RIVERSIDE DRIVE RM 800-04
- **CITY:** EVANSVILLE
- **STATE:** IN
- **ZIP:** 47708
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SOUTHERN INDIANA GAS & ELECTRIC CO
- **CENTRAL INDEX KEY:** 0000092195
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 350672570
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 10-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-03553
- **FILM NUMBER:** 26798405

**BUSINESS ADDRESS:**
- **STREET 1:** 20 NW FOURTH ST
- **CITY:** EVANSVILLE
- **STATE:** IN
- **ZIP:** 47708
- **BUSINESS PHONE:** 8124914000

**MAIL ADDRESS:**
- **STREET 1:** 20 NW FOURTH ST
- **CITY:** EVANSVILLE
- **STATE:** IN
- **ZIP:** 47708

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**Form 10-K**

**(Mark One)**

⌧ **ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934** 

**For the fiscal year ended December 31, 2025**

**or**

---

| | |
|:---|:---|
| ◻ | **TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934** |

---

**For the transition period from<u> </u>to<u> </u>** 

**Commission File Number 333-270851-01**

**SIGECO Securitization I, LLC**

**(Exact name of registrant (issuing entity) as specified in its charter)**

**Central Index Key Number (CIK): 0001968445**

**Southern Indiana Gas and Electric Company**

**(Exact name of depositor and sponsor as specified in its charter)**

**Central Index Key Number (CIK): 0000092195**

---

| | |
|:---|:---|
| **Delaware** | **92-2762878** |
| **(State or other jurisdiction of**<br> **incorporation or organization)** | **(I.R.S. Employer**<br> **Identification Number)** |
| **211 NW Riverside Drive, Suite 800-04** |  |
| **Evansville, Indiana 47708** | **(812) 491-4141** |
| **(Address and zip code of principal executive offices)** | **(Registrant's telephone number, including area code)** |

---

**Securities registered pursuant to Section 12(b) of the Act: None**

**Securities registered pursuant to Section 12(g) of the Act: None**

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ◻ No ⌧

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ◻ No ⌧

Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ⌧ No ◻

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ⌧ No ◻

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ◻ Accelerated filer ◻ Non-accelerated filer ⌧ Smaller reporting company ◻ Emerging growth company ◻

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ◻

Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. ◻

If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements. ◻

Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b). ◻

Indicate by check mark whether the registrant is a shell company (as defined by Rule 12b-2 of the Exchange Act). Yes ◻ No ⌧

The aggregate market value of the member's equity held by non-affiliates of the registrant as of June 30, 2025: None

Documents incorporated by reference: A portion of the proxy statement relating to the 2026 Annual Meeting of Shareholders of CenterPoint Energy, Inc. is incorporated by reference in Item 11 of Part III of this report.

**PART I**

**Item 1. Business.**

Omitted pursuant to General Instruction J of Form 10-K.

**Item 1A. Risk Factors.**

Omitted pursuant to General Instruction J of Form 10-K.

**Item 1B. Unresolved Staff Comments.**

None.

**Item 1C. Cybersecurity.**

Omitted pursuant to General Instruction J of Form 10-K.

**Item 2. Properties.**

Omitted pursuant to General Instruction J of Form 10-K.

**Item 3. Legal Proceedings.**

Omitted pursuant to General Instruction J of Form 10-K.

**Item 4. Mine Safety Disclosures.**

Not applicable.

**PART II**

**Item 5. Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.**

Omitted pursuant to General Instruction J of Form 10-K.

**Item 6. [Reserved]**

**Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations.**

Omitted pursuant to General Instruction J of Form 10-K.

**Item 7A. Quantitative and Qualitative Disclosures about Market Risk.**

Omitted pursuant to General Instruction J of Form 10-K.

**Item 8. Financial Statements and Supplementary Data.**

Omitted pursuant to General Instruction J of Form 10-K.

**Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosures.**

Omitted pursuant to General Instruction J of Form 10-K.

**Item 9A. Controls and Procedures.**

Omitted pursuant to General Instruction J of Form 10-K.

**Item 9B. Other Information.**

None.

**Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.**

Not applicable.

**PART III**

**Item 10. Directors, Executive Officers and Corporate Governance.**

As of the date of this Annual Report on Form 10-K, SIGECO Securitization I, LLC (the "Issuing Entity") has four managers. Pursuant to the Issuing Entity's Amended and Restated Limited Liability Company Agreement (the "LLC Agreement"), the Issuing Entity will be managed by managers to be appointed from time to time by the Member (currently Southern Indiana Gas and Electric Company ("SIGECO")). At all times during which any of the Issuing Entity's Series 2023-A Senior Secured Securitization Bonds are Outstanding, and the Indenture remains in full force and effect (and otherwise in accordance with the Indenture) the Issuing Entity shall have at least one Independent Manager. Currently, Mr. Corrigan serves as the Independent Manager of the Issuing Entity. Capitalized terms used in this paragraph and the following paragraph have the meanings assigned to them in the LLC Agreement.

Independent Manager is defined in the LLC Agreement as a natural person who (1) has prior experience as an independent director, independent manager or independent member for special-purpose entities, (2) is employed by a nationally-recognized company that provides professional independent managers and other corporate services in the ordinary course of its business, (3) is duly appointed as an Independent Manager of the Issuing Entity and (4) is not and has not been for at least five years from the date of his or her or its appointment, and while serving as an Independent Manager of the Issuing Entity will not be, any of the following;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) a member, partner, or equity holder, manager, director, officer, agent, consultant, attorney, accountant, advisor or employee of the Issuing Entity, the Member or any of their respective equityholders or affiliates (other than as an Independent Manager or Special Member of the Issuing Entity or similar roles for any other special purpose bankruptcy-remote entity); provided, that the indirect or beneficial ownership of stock of the Member or its affiliates through a mutual fund or similar diversified investment vehicle with respect to which the owner does not have discretion or control over the investments held by such diversified investment vehicle shall not preclude such owner from being an Independent Manager;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) a creditor, supplier or service provider (including provider of professional services) to the Issuing Entity, the Member or any of their respective equityholders or affiliates (other than a nationally-recognized company that routinely provides professional independent managers and other corporate services to the Issuing Entity, the Member or any of their affiliates in the ordinary course of its business);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) a family member of any such Person described in <u>clauses (i)</u> or <u>(ii)</u> above; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) a Person that controls (whether directly, indirectly or otherwise) any of <u>clauses (i)</u>, <u>(ii)</u> or <u>(iii)</u> above.

The following are the managers of the Issuing Entity as of the date of this Annual Report on Form 10-K:

---

| | | |
|:---|:---|:---|
| Name | Age | Background |
| Jesus Soto, Jr. | 59 | Manager and President of the Issuing Entity since August 2025. Director and President of SIGECO since August 2025. Executive Vice President and Chief Operating Officer of CenterPoint Energy, Inc. (the ultimate holding company of SIGECO) since August 2025. Mr. Soto, Jr. previously served as Executive Vice President, Utility Performance Solutions of Quanta Services, Inc. from October 2023 to August 2025, Chief Operating Officer for Mears Group, Inc. from September 2019 to September 2023, and Senior Vice President of Gas Operations for PG&E Corporation from May 2012 to July 2019. Prior to joining PG&E, he served as Vice President of Operations Services and Vice President of Engineering and Construction for the Pipeline Group of El Paso Corporation. |
| Russell K. Wright | 42 | Manager and Vice President and Chief Accounting Officer of the Issuing Entity since March 2026 and Manager and Vice President and Interim Chief Accounting Officer of the Issuing Entity from August 2023 to October 2023. Vice President and Chief Accounting Officer of SIGECO since March 2026 and Vice President from August 2023 to October 2023. Vice President and Chief Accounting Officer of CenterPoint Energy, Inc. since March 2026. Other offices held at CenterPoint Energy, Inc. include Vice President, Financial Planning and Analysis from August 2022 until March 2026, Interim Chief Accounting Officer from August 2023 to October 2023, Vice President, Financial Services and Special Projects from January 2022 to August 2022 and Director of Financial Services from January 2019 to January 2022. Prior to joining CenterPoint Energy, Inc., Mr. Wright served as Director of Technical Accounting for McDermott International Inc. from September 2016 to January 2019 and Audit Senior Manager at Deloitte & Touche, LLP from September 2013 to September 2016. <br>|
| Patricia L. Martin | 53 | Manager and Vice President and Treasurer of the Issuing Entity since April 2024. Vice President and Treasurer of SIGECO since April 2024. Vice President and Treasurer of CenterPoint Energy, Inc. since April 2024. Ms. Martin served in various roles of increasing responsibility at Xcel Energy from 2016 to 2024, including as Assistant Treasurer from 2019 to 2024. |
| Kevin J. Corrigan (Independent Manager) | 49 | Manager of the Issuing Entity since June 2023. Senior Vice President of Global Securitization Services, LLC since April 2017. |

---

**Code of Conduct**

The Issuing Entity is a wholly owned subsidiary of SIGECO which in turn is an indirect wholly owned subsidiary of CenterPoint Energy, Inc. ("CenterPoint Energy"). CenterPoint Energy has adopted a code of ethics for its Chief Executive Officer and Senior Financial Officers, which group consists of its Chief Financial Officer, Chief Accounting Officer, Treasurer, Controller and other senior financial officers. CenterPoint Energy has also adopted an Ethics and Compliance Code applicable to all directors, officers and employees, including those of its subsidiaries. CenterPoint Energy maintains a corporate governance page on its website which includes key information about its corporate governance initiatives, including its Ethics and Compliance Code and its Code of Ethics for Chief Financial Officer and Senior Financial Officers. The corporate governance page can be found at *https://investors.centerpointenergy.com/governance.*

**Item 11. Executive Compensation.**

Other than the annual independent managers fee of $3,500 paid to Global Securitization Services, LLC, the Issuing Entity does not pay any compensation to its executive officers or managers.

The information required by this item with respect to SIGECO is incorporated herein by reference to the material under *Compensation Discussion and Analysis* of the definitive proxy statement of CenterPoint Energy for its 2026 annual meeting of shareholders filed with the Securities and Exchange Commission on March 4, 2026.

**Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.**

None.

**Item 13. Certain Relationships and Related Transactions, and Director Independence.**

None.

**Item 14. Principal Accountant Fees and Services.**

Omitted pursuant to General Instruction J of Form 10-K.

**PART IV**

**Item 15. Exhibits and Financial Statement Schedules.**

&nbsp;&nbsp;&nbsp;&nbsp;(a) Documents filed as a part of this report:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Financial Statements.

Not applicable.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Financial Statement Schedules.

Not applicable.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. Exhibits required by Item 601 of Regulation S-K (exhibits marked with an asterisk are filed herewith and the others are incorporated
by reference):

---

| | |
|:---|:---|
| [3.1](https://www.sec.gov/Archives/edgar/data/92195/000119312523079261/d472510dex31.htm) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Certificate of Formation of SIGECO Securitization I, LLC filed with the Delaware Secretary of State on February 16, 2023.](https://www.sec.gov/Archives/edgar/data/92195/000119312523079261/d472510dex31.htm) |
| [3.2](https://www.sec.gov/Archives/edgar/data/92195/000119312523178728/d523857dex31.htm) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Amended and Restated Limited Liability Company Agreement of SIGECO Securitization I, LLC dated as of June 29, 2023.](https://www.sec.gov/Archives/edgar/data/92195/000119312523178728/d523857dex31.htm) |
| [4.1](https://www.sec.gov/Archives/edgar/data/92195/000119312523178728/d523857dex41.htm) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Indenture by and among SIGECO Securitization I, LLC, U.S. Bank Trust Company, National Association, as Indenture Trustee, and U.S. Bank National Association, as Securities Intermediary (including the forms of the Issuing Entity's Series 2023-A Senior Secured Securitization Bonds and the Series Supplement) dated as of June 29, 2023.](https://www.sec.gov/Archives/edgar/data/92195/000119312523178728/d523857dex41.htm) |
| [4.2](https://www.sec.gov/Archives/edgar/data/92195/000119312523178728/d523857dex42.htm) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Series Supplement between SIGECO Securitization I, LLC and U.S. Bank Trust Company, National Association, as Indenture Trustee, dated as of June 29, 2023.](https://www.sec.gov/Archives/edgar/data/92195/000119312523178728/d523857dex42.htm) |
| [\*31.1](tm261180d1_ex31-1.htm) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Certification.](tm261180d1_ex31-1.htm) |
| [\*33.1](tm261180d1_ex33-1.htm) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Report on assessment of compliance with servicing criteria for asset-backed securities for Southern Indiana Gas and Electric Company.](tm261180d1_ex33-1.htm) |
| [\*33.2](tm261180d1_ex33-2.htm) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Assertion of compliance with applicable servicing criteria for U.S. Bank Trust Company, National Association.](tm261180d1_ex33-2.htm) |
| [\*34.1](tm261180d1_ex34-1.htm) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Attestation report on assessment of compliance with servicing criteria for asset-backed securities of Deloitte & Touche LLP on behalf of Southern Indiana Gas and Electric Company.](tm261180d1_ex34-1.htm) |
| [\*34.2](tm261180d1_ex34-2.htm) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Attestation report on assessment of compliance with servicing criteria for asset-backed securities of Ernst & Young LLP on behalf of U.S. Bank Trust Company, National Association.](tm261180d1_ex34-2.htm) |
| [\*35.1](tm261180d1_ex35-1.htm) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Servicer compliance statement.](tm261180d1_ex35-1.htm) |
| [99.1](https://www.sec.gov/Archives/edgar/data/92195/000119312523178728/d523857dex101.htm) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Securitization Property Servicing Agreement between SIGECO Securitization I, LLC and Southern Indiana Gas and Electric Company, as Servicer, dated as of June 29, 2023.](https://www.sec.gov/Archives/edgar/data/92195/000119312523178728/d523857dex101.htm) |
| [99.2](https://www.sec.gov/Archives/edgar/data/92195/000119312523178728/d523857dex102.htm) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Securitization Property Purchase and Sale Agreement between SIGECO Securitization I, LLC and Southern Indiana Gas and Electric Company, as Seller, dated as of June 29, 2023.](https://www.sec.gov/Archives/edgar/data/92195/000119312523178728/d523857dex102.htm) |
| [99.3](https://www.sec.gov/Archives/edgar/data/92195/000119312523178728/d523857dex103.htm) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Administration Agreement between SIGECO Securitization I, LLC and Southern Indiana Gas and Electric Company, as Administrator, dated as of June 29, 2023.](https://www.sec.gov/Archives/edgar/data/92195/000119312523178728/d523857dex103.htm) |

---

&nbsp;&nbsp;&nbsp;&nbsp;(b) Exhibits required by this Form and Item 601 of Regulation S-K (exhibits marked with an asterisk are filed herewith):

---

| | |
|:---|:---|
| [3.1](https://www.sec.gov/Archives/edgar/data/92195/000119312523079261/d472510dex31.htm) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Certificate of Formation of SIGECO Securitization I, LLC filed with the Delaware Secretary of State on February 16, 2023 (incorporated by reference to exhibit 3.1 included as an exhibit to the Issuing Entity's Registration Statement on Form SF-1 filed March 24, 2023 (Registration No. 333-270851-01)).](https://www.sec.gov/Archives/edgar/data/92195/000119312523079261/d472510dex31.htm) |
| [3.2](https://www.sec.gov/Archives/edgar/data/92195/000119312523178728/d523857dex31.htm) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Amended and Restated Limited Liability Company Agreement of SIGECO Securitization I, LLC dated as of June 29, 2023 (incorporated by reference to exhibit 3.1 included as an exhibit to the Issuing Entity's Current Report on Form 8-K filed June 29, 2023 (File No. 333-270851-01)).](https://www.sec.gov/Archives/edgar/data/92195/000119312523178728/d523857dex31.htm) |
| [4.1](https://www.sec.gov/Archives/edgar/data/92195/000119312523178728/d523857dex41.htm) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Indenture by and among SIGECO Securitization I, LLC, U.S. Bank Trust Company, National Association, as Indenture Trustee, and U.S. Bank National Association, as Securities Intermediary (including the forms of the Issuing Entity's Series 2023-A Senior Secured Securitization Bonds and the Series Supplement) dated as of June 29, 2023 (incorporated by reference to exhibit 4.1 included as an exhibit to the Issuing Entity's Current Report on Form 8-K filed June 29, 2023 (File No. 333-270851-01)).](https://www.sec.gov/Archives/edgar/data/92195/000119312523178728/d523857dex41.htm) |
| [4.2](https://www.sec.gov/Archives/edgar/data/92195/000119312523178728/d523857dex42.htm) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Series Supplement between SIGECO Securitization I, LLC and U.S. Bank Trust Company, National Association, as Indenture Trustee, dated as of June 29, 2023 (incorporated by reference to exhibit 4.2 included as an exhibit to the Issuing Entity's Current Report on Form 8-K filed June 29, 2023 (File No. 333-270851-01)).](https://www.sec.gov/Archives/edgar/data/92195/000119312523178728/d523857dex42.htm) |
| [\*31.1](tm261180d1_ex31-1.htm) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Certification.](tm261180d1_ex31-1.htm) |
| [\*33.1](tm261180d1_ex33-1.htm) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Report on assessment of compliance with servicing criteria for asset-backed securities for Southern Indiana Gas and Electric Company.](tm261180d1_ex33-1.htm) |
| [\*33.2](tm261180d1_ex33-1.htm) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Assertion of compliance with applicable servicing criteria for U.S. Bank Trust Company, National Association.](tm261180d1_ex33-1.htm) |
| [\*34.1](tm261180d1_ex34-1.htm) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Attestation report on assessment of compliance with servicing criteria for asset-backed securities of Deloitte & Touche LLP on behalf of Southern Indiana Gas and Electric Company.](tm261180d1_ex34-1.htm) |
| [\*34.2](tm261180d1_ex34-2.htm) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Attestation report on assessment of compliance with servicing criteria for asset-backed securities of Ernst & Young LLP on behalf of U.S. Bank Trust Company, National Association.](tm261180d1_ex34-2.htm) |
| [\*35.1](tm261180d1_ex35-1.htm) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Servicer compliance statement.](tm261180d1_ex35-1.htm) |
| [99.1](https://www.sec.gov/Archives/edgar/data/92195/000119312523178728/d523857dex101.htm) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Securitization Property Servicing Agreement between SIGECO Securitization I, LLC and Southern Indiana Gas and Electric Company, as Servicer, dated as of June 29, 2023 (incorporated by reference to exhibit 10.1 included as an exhibit to the Issuing Entity's Current Report on Form 8-K filed June 29, 2023 (File No. 333-270851-01)).](https://www.sec.gov/Archives/edgar/data/92195/000119312523178728/d523857dex101.htm) |
| [99.2](https://www.sec.gov/Archives/edgar/data/92195/000119312523178728/d523857dex102.htm) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Securitization Property Purchase and Sale Agreement between SIGECO Securitization I, LLC and Southern Indiana Gas and Electric Company, as Seller, dated as of June 29, 2023 (incorporated by reference to exhibit 10.2 included as an exhibit to the Issuing Entity's Current Report on Form 8-K filed June 29, 2023 (File No. 333-270851-01)).](https://www.sec.gov/Archives/edgar/data/92195/000119312523178728/d523857dex102.htm) |
| [99.3](https://www.sec.gov/Archives/edgar/data/92195/000119312523178728/d523857dex103.htm) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[Administration Agreement between SIGECO Securitization I, LLC and Southern Indiana Gas and Electric Company, as Administrator, dated as of June 29, 2023 (incorporated by reference to exhibit 10.3 included as an exhibit to the Issuing Entity's Current Report on Form 8-K filed June 29, 2023 (File No. 333-270851-01)).](https://www.sec.gov/Archives/edgar/data/92195/000119312523178728/d523857dex103.htm) |

---

&nbsp;&nbsp;&nbsp;&nbsp;(c) Not applicable.

**Item 16. Form 10-K Summary.**

None.

**Item 1112(b). Significant Obligors of Pool Assets.**

None.

**Item 1114(b)(2). Credit Enhancement and Other Support, Except for Certain Derivatives Instruments.**

None.

**Item 1115(b). Certain Derivatives Instruments.**

None.

**Item 1117. Legal Proceedings.**

None.

**Item 1119. Affiliations and Certain Relationships and Related Transactions.**

The Issuing Entity is a wholly owned subsidiary of Southern Indiana Gas and Electric Company, which is the depositor, sponsor and servicer.

**Item 1122. Compliance with Applicable Servicing Criteria.**

See Exhibits 33.1, 33.2, 34.1 and 34.2 under Item 15.

**Item 1123. Servicer Compliance Statement.**

See Exhibit 35.1 under Item 15.

**SIGNATURES**

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized on the 26th day of March, 2026.

---

| | | |
|:---|:---|:---|
| SIGECO SECURITIZATION I, LLC, | SIGECO SECURITIZATION I, LLC, | SIGECO SECURITIZATION I, LLC, |
| as Issuing Entity | as Issuing Entity | as Issuing Entity |
| By: | SOUTHERN INDIANA GAS AND ELECTRIC COMPANY, as servicer | SOUTHERN INDIANA GAS AND ELECTRIC COMPANY, as servicer |
| By: | /s/ Patricia L. Martin | /s/ Patricia L. Martin |
|  | Name: | Patricia L. Martin |
|  | Title: | Vice President and Treasurer<br> (Senior officer in charge of the servicing function of the servicer) |

---

**Supplemental Information to be Furnished With Reports Filed Pursuant to Section 15(d) of the Act by Registrants Which Have Not Registered Securities Pursuant to Section 12 of the Act.**

No such annual report, proxy statement, form of proxy or other proxy soliciting material has been sent to the Registrant's security holders. The Registrant will not be sending an annual report or any proxy material to its security holders subsequent to the filing of this Annual Report on Form 10-K.

## Exhibit 31.1

**Exhibit 31.1**

**CERTIFICATION**

I, Patricia L. Martin, certify that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. I have reviewed this report on Form 10-K and all reports on Form 10-D required to be filed in respect of the period covered by this report on Form 10-K of SIGECO Securitization I, LLC (the "Exchange Act periodic reports");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Based on my knowledge, the Exchange Act periodic reports, taken as a whole, do not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. Based on my knowledge, all of the distribution, servicing and other information required to be provided under Form 10-D for the period covered by this report is included in the Exchange Act periodic reports;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. I am responsible for reviewing the activities performed by the Servicer, and based on my knowledge and the compliance review conducted in preparing the servicer compliance statement required in this report under Item 1123 of Regulation AB, and except as disclosed in the Exchange Act periodic reports, the servicer has fulfilled its obligations under the Securitization Property Servicing Agreement dated as of June 29, 2023 between SIGECO Securitization I, LLC, as the Issuing Entity, and the Servicer, in all material respects; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. All of the reports on assessment of compliance with servicing criteria for asset-backed securities and their related attestation reports on assessment of compliance with servicing criteria for asset-backed securities required to be included in this report in accordance with Item 1122 of Regulation AB and Exchange Act Rules 13a-18 and 15d-18 have been included as an exhibit to this report, except as otherwise disclosed in this report. Any material instances of noncompliance described in such reports have been disclosed in this report on Form 10-K.

In giving the certifications above, I have reasonably relied on information provided to me by the following unaffiliated parties: U.S. Bank Trust Company, National Association, as Indenture Trustee.

Date: March 26, 2026

---

| | |
|:---|:---|
| /s/ Patricia L. Martin | /s/ Patricia L. Martin |
| Name: | Patricia L. Martin |
| Title: | Vice President and Treasurer<br> (Senior Officer in Charge of Servicing Function) Southern Indiana Gas and Electric Company, as servicer |

---

## Exhibit 33.1

**Exhibit 33.1**

**SERVICER ANNUAL CERTIFICATE**

**SIGECO SECURITIZATION I, LLC**

**$341,450,000 Series 2023-A Senior Secured Securitization Bonds**

The undersigned hereby certifies that the undersigned is the duly elected and acting Vice President and Treasurer of SOUTHERN INDIANA GAS AND ELECTRIC COMPANY d/b/a CenterPoint Energy Indiana South, as servicer (the "*Servicer*"), under the Securitization Property Servicing Agreement dated as of June 29, 2023 (the "*Servicing Agreement*") by and between the Servicer and SIGECO SECURITIZATION I, LLC (the "*Issuer*") and further certifies that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. The undersigned is responsible for assessing the Servicer's compliance with the servicing criteria set forth in Item 1122(d) of
Regulation AB (the "*Servicing Criteria* ").

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. With respect to each of the Servicing Criteria, the undersigned has made the following assessment of the Servicing Criteria in accordance
with Item 1122(d) of Regulation AB, with such discussion regarding the performance of such Servicing Criteria during the fiscal year
ended December 31, 2025 and covered by the Issuer's annual report on Form 10-K (such fiscal year, the "*Assessment Period* "):

---

| | | |
|:---|:---|:---|
| **Regulation AB Reference** | **Servicing Criteria** | **Assessment** |
| | **General Servicing Considerations** | |
| 1122(d)(1)(i) | Policies and procedures are instituted to monitor any performance or other triggers and events of default in accordance with the transaction agreements. | Applicable; assessment below. |
| 1122(d)(1)(ii) | If any material servicing activities are outsourced to third parties, policies and procedures are instituted to monitor the third party's performance and compliance with such servicing activities. | Not applicable; no servicing activities were outsourced. |
| 1122(d)(1)(iii) | Any requirements in the transaction agreements to maintain a back-up servicer for pool assets are maintained. | Not applicable; transaction agreements do not provide for a back-up servicer. |
| 1122(d)(1)(iv) | A fidelity bond and errors and omissions policy is in effect on the party participating in the servicing function throughout the reporting period in the amount of coverage required by and otherwise in accordance with the terms of the transaction agreements. | Not applicable; transaction agreements do not require a fidelity bond or errors and omissions policy. |
| 1122(d)(1)(v) | Aggregation of information, as applicable, is mathematically accurate and the information conveyed accurately reflects the information | Applicable. |

---

---

| | | |
|:---|:---|:---|
| | **Cash Collection and Administration** | |
| 1122(d)(2)(i) | Payments on pool assets are deposited into the appropriate custodial bank accounts and related bank clearing accounts no more than two Business Days following receipt, or such other number of days specified in the transaction agreements. | Applicable. |
| 1122(d)(2)(ii) | Disbursements made via wire transfer on behalf of an obligor or to an investor are made only by authorized personnel. | Applicable. |
| 1122(d)(2)(iii) | Advances of funds or guarantees regarding collections, cash flows or distributions, and any interest or other fees charged for such advances, are made, reviewed and approved as specified in the transaction agreements. | Applicable; no advances by the Servicer are permitted under the transaction agreements, except for payments of certain indemnities. |
| 1122(d)(2)(iv) | The related accounts for the transaction, such as cash reserve accounts or accounts established as a form of overcollateralization, are separately maintained (e.g., with respect to commingling of cash) as set forth in the transaction agreements. | Applicable, but no current assessment is required since the related accounts are maintained by the Trustee. |
| 1122(d)(2)(v) | Each custodial account is maintained at a federally insured depository institution as set forth in the transaction agreements. For purposes of this criterion, "federally insured depository institution" with respect to a foreign financial institution means a foreign financial institution that meets the requirements of Rule 13k-1(b)(1) under the Exchange Act. | Applicable, but no current assessment required; all "custodial accounts" are maintained by the Trustee. |
| 1122(d)(2)(vi) | Unissued checks are safeguarded so as to prevent unauthorized access. | Not applicable; all payments made by wire transfer. |
| 1122(d)(2)(vii) | Reconciliations are prepared on a monthly basis for all asset-backed securities related bank accounts, including custodial accounts and related bank clearing accounts. These reconciliations are (A) mathematically accurate; (B) prepared within 30 calendar days after the bank statement cutoff date, or such other number of days specified in the transaction agreements; (C) reviewed and approved by someone other than the person who prepared the reconciliation; and (D) contain explanations for reconciling items. These reconciling items are resolved within 90 calendar days of their original identification, or such other number of days specified in the transaction agreements. | Applicable; assessment below. |

---

---

| | | |
|:---|:---|:---|
| | **Investor Remittances and Reporting** | |
| 1122(d)(3)(i) | Reports to investors, including those to be filed with the SEC, are maintained in accordance with the transaction agreements and applicable SEC requirements. Specifically, such reports: (A) are prepared in accordance with timeframes and other terms set forth in the transaction agreements; (B) provide information calculated in accordance with the terms specified in the transaction agreements; (C) are filed with the SEC as required by its rules and regulations; and (D) agree with investors' or the trustee's records as to the total unpaid principal balance and number of pool assets serviced by the servicer. | Applicable; assessment below. |
| 1122(d)(3)(ii) | Amounts due to investors are allocated and remitted in accordance with timeframes, distribution priority and other terms set forth in the transaction agreements. | Not applicable; investor records maintained by the Trustee. |
| 1122(d)(3)(iii) | Disbursements made to an investor are posted within two Business Days to the servicer's investor records, or such other number of days specified in the transaction agreements. | Applicable. |
| 1122(d)(3)(iv) | Amounts remitted to investors per the investor reports agree with cancelled checks, or other form of payment, or custodial bank statements. | Applicable; assessment below. |
|  | **Pool Asset Administration** |  |
| 1122(d)(4)(i) | Collateral or security on pool assets is maintained as required by the transaction agreements or related pool asset documents. | Applicable; assessment below. |
| 1122(d)(4)(ii) | Pool assets and related documents are safeguarded as required by the transaction agreements. | Applicable; assessment below. |
| 1122(d)(4)(iii) | Any additions, removals or substitutions to the asset pool are made, reviewed and approved in accordance with any conditions or requirements in the transaction agreements. | Not applicable; no removals or substitutions of Securitization Property are contemplated or allowed under the transaction documents. |
| 1122(d)(4)(iv) | Payments on pool assets, including any payoffs, made in accordance with the related pool asset documents are posted to the servicer's obligor records maintained no more than two Business Days after receipt, or such other number of days specified in the transaction agreements, and allocated to principal, interest or other items (e.g., escrow) in accordance with the related pool asset agreements. | Applicable; assessment below. |

---

---

| | | |
|:---|:---|:---|
| 1122(d)(4)(v) | The servicer's records regarding the pool assets agree with the servicer's records with respect to an obligor's unpaid principal balance. | Not applicable; because underlying obligation (Securitization Charge) is not an interest-bearing instrument. |
| 1122(d)(4)(vi) | Changes with respect to the terms or status of an obligor's pool assets (e.g., loan modifications or re- agings) are made, reviewed and approved by authorized personnel in accordance with the transaction agreements and related pool asset documents. | Applicable; assessment below. |
| 1122(d)(4)(vii) | Loss mitigation or recovery actions (e.g., forbearance plans, modifications and deeds in lieu of foreclosure, foreclosures and repossessions, as applicable) are initiated, conducted and concluded in accordance with the timeframes or other requirements established by the transaction agreements. | Applicable; limited assessment below. Servicer actions governed by Indiana Commission regulations. |
| 1122(d)(4)(viii) | Records documenting collection efforts are maintained during the period a pool asset is delinquent in accordance with the transaction agreements. Such records are maintained on at least a monthly basis, or such other period specified in the transaction agreements, and describe the entity's activities in monitoring delinquent pool assets including, for example, phone calls, letters and payment rescheduling plans in cases where delinquency is deemed temporary (e.g., illness or unemployment). | Applicable, but does not require assessment since no explicit documentation requirement with respect to delinquent accounts are imposed under the transaction agreements due to availability of "true-up" mechanism; and any such documentation is maintained in accordance with applicable Indiana Commission rules and regulations. |
| 1122(d)(4)(ix) | Adjustments to interest rates or rates of return for pool assets with variable rates are computed based on the related pool asset documents. | Not applicable; Securitization Charges are not interest-bearing instruments. |
| 1122(d)(4)(x) | Regarding any funds held in trust for an obligor (such as escrow accounts): (A) such funds are analyzed, in accordance with the obligor's pool asset documents, on at least an annual basis, or such other period specified in the transaction agreements; (B) interest on such funds is paid, or credited, to obligors in accordance with applicable pool asset documents and state laws; and (C) such funds are returned to the obligor within 30 calendar days of full repayment of the related pool assets, or such other number of days specified in the transaction agreements. | Not applicable. |
| 1122(d)(4)(xi) | Payments made on behalf of an obligor (such as tax or insurance payments) are made on or before the related penalty or expiration dates, as indicated on the appropriate bills or notices for such payments, provided that such support has been received by the | Not applicable; Servicer does not make payments on behalf of obligors. |
|  | servicer at least 30 calendar days prior to these dates, or such other number of days specified in the transaction agreements. |  |

---

---

| | | |
|:---|:---|:---|
| 1122(d)(4)(xii) | Any late payment penalties in connection with any payment to be made on behalf of an obligor are paid from the servicer's funds and not charged to the obligor unless the late payment was due to the obligor's error or omission. | Not applicable; Servicer cannot make advances of its own funds on behalf of customers under the transaction agreements. |
| 1122(d)(4)(xiii) | Disbursements made on behalf of an obligor are posted within two Business Days to the obligor's records maintained by the servicer, or such other number of days specified in the transaction agreements. | Not applicable; Servicer cannot make advances of its own funds on behalf of customers to pay principal or interest on the bonds. |
| 1122(d)(4)(xiv) | Delinquencies, charge-offs and uncollectible accounts are recognized and recorded in accordance with the transaction agreements. | Applicable; assessment below. |
| 1122(d)(4)(xv) | Any external enhancement or other support, identified in Item 1114(a)(1) through (3) or Item 1115 of Regulation AB, is maintained as set forth in the transaction agreements. | Not applicable; no external enhancement is required under the transaction agreements. |

---

3. To the best of the undersigned's knowledge, based on such review, the Servicer is in compliance in all material respects with
the applicable servicing criteria set forth above as of and for the period ended the end of the fiscal year covered by the Issuer's
annual report on Form 10-K.

4. A registered independent public accounting firm has issued an attestation report in accordance with Section 1122(b) of Regulation
AB on its assessment of compliance with the applicable servicing criteria as of and for the period ended the end of the fiscal year covered
by the Issuer's annual report on Form 10-K.

5. Capitalized terms used but not defined herein have their respective meanings as set forth in the Servicing Agreement.

IN WITNESS WHEREOF, the undersigned has duly executed and delivered this Servicer Annual Certificate this 26<sup>th</sup> day of March, 2026.

---

| | | |
|:---|:---|:---|
| **SOUTHERN INDIANA GAS AND ELECTRIC COMPANY d/b/a** | **SOUTHERN INDIANA GAS AND ELECTRIC COMPANY d/b/a** | **SOUTHERN INDIANA GAS AND ELECTRIC COMPANY d/b/a** |
| **CenterPoint Energy Indiana South, as Servicer** | **CenterPoint Energy Indiana South, as Servicer** | **CenterPoint Energy Indiana South, as Servicer** |
| By: | /s/ Patricia L. Martin | /s/ Patricia L. Martin |
|  | Name: | Patricia L. Martin |
|  | Title: | Vice President and Treasurer |

---

## Exhibit 33.2

**Exhibit 33.2**

**ASSERTION OF COMPLIANCE WITH APPLICABLE SERVICING CRITERIA**

**MANAGEMENT'S ASSERTION OF COMPLIANCE**

Management of U.S. Bank National Association and U.S. Bank Trust Company, National Association (collectively "U.S. Bank") is responsible for assessing compliance as of and for the year ended December 31, 2025 with the servicing criteria set forth in Item 1122 (d) of Regulation AB applicable to it as set forth on Exhibit A hereto. This report covers asset backed securities transactions within the U.S. Bank Corporate Trust Asset-Backed Securities Platform<sup>1</sup> (the "Platform")

U.S. Bank hereby provides the following report on its assessment of compliance with the servicing criteria set forth in Item 1122 of Regulation AB applicable to it and as described on Exhibit A hereto:

&nbsp;&nbsp;&nbsp;&nbsp;1. U.S. Bank is responsible for assessing its compliance with the servicing criteria applicable to it as noted on the accompanying Exhibit A;

&nbsp;&nbsp;&nbsp;&nbsp;2. Except as set forth in paragraph 3 below, U.S. Bank used the criteria set forth in paragraph (d) of Item 1122 of Regulation AB
to assess its compliance with the applicable servicing criteria;

&nbsp;&nbsp;&nbsp;&nbsp;3. The criteria listed in the column titled "Inapplicable Servicing Criteria" on Exhibit A hereto are inapplicable to
U.S. Bank based on the servicing activities it performs directly with respect to the Platform;

&nbsp;&nbsp;&nbsp;&nbsp;4. U.S. Bank has complied, in all material respects, with the applicable servicing criteria as of and for the year ended December 31,
2025; and

&nbsp;&nbsp;&nbsp;&nbsp;5. Ernst & Young, LLP, a registered public accounting firm, has issued an attestation report on U.S. Bank's assessment
of compliance with the applicable servicing criteria as of and for the year ended December 31, 2025.

<sup>1</sup> The U.S. Bank Corporate Trust Asset-Backed Securities Platform (the "Platform") consists of the activities involved in the performance of servicing functions for which the Company provides trustee, securities administration, registrar and paying agent services for (i) publicly issued asset-backed and mortgage-backed transactions the securities of which were offered on or after January 1, 2006 and (ii) certain asset-backed transactions for which the Issuer has voluntarily elected to make Regulation AB compliant filings under the Securities Exchange Act of 1934, as amended.

U.S. BANK NATIONAL ASSOCIATION

---

| |
|:---|
| /s/ Joe Nardi |
| Name: Joe Nardi |
| Title: Executive Vice President |

---

U.S. BANK TRUST COMPANY, NATIONAL ASSOCIATION

---

| |
|:---|
| /s/ Joe Nardi |
| Name: Joe Nardi |
| Title: Executive Vice President |

---

Dated: February 26, 2026

**EXHIBIT A to Management's Assertion**

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**Reference** | &nbsp;&nbsp;**Servicing Criteria** | &nbsp;&nbsp;**Applicable<br> Servicing<br> Criteria** | &nbsp;&nbsp;**Inapplicable<br> Servicing Criteria** |
| **<u>General Servicing Considerations</u>** | **<u>General Servicing Considerations</u>** | **<u>General Servicing Considerations</u>** | **<u>General Servicing Considerations</u>** |
| &nbsp;&nbsp; <br> 1122(d)(1)(i) | &nbsp;&nbsp; <br> Policies and procedures are instituted to monitor any performance or other triggers and events of default in accordance with the transaction agreements. | &nbsp;&nbsp; <br> **X** |  |
| &nbsp;&nbsp; <br> 1122(d)(1)(ii) | &nbsp;&nbsp; <br> If any material servicing activities are outsourced to third parties, policies and procedures are instituted to monitor the third party's performance and compliance with such servicing activities. | &nbsp;&nbsp; <br> **X<sup>2</sup>** |  |
| &nbsp;&nbsp; <br> 1122(d)(1)(iii) | &nbsp;&nbsp; <br> Any requirements in the transaction agreements to maintain a back-up servicer for the Pool Assets are maintained. |  | &nbsp;&nbsp; <br> **X** |
| &nbsp;&nbsp; <br> 1122(d)(1)(iv) | &nbsp;&nbsp; <br> A fidelity bond and errors and omissions policy is in effect on the party participating in the servicing function throughout the reporting period in the amount of coverage required by and otherwise in accordance with the terms of the transaction agreements. | &nbsp;&nbsp; <br> **X** |  |
| &nbsp;&nbsp; <br> 1122(d)(1)(v) | &nbsp;&nbsp; <br> Aggregation of information, as applicable, is mathematically accurate and the information conveyed accurately reflects the information. | &nbsp;&nbsp; <br> **X<sup>3</sup>** |  |
| **<u>Cash Collection and Administration</u>** | **<u>Cash Collection and Administration</u>** | **<u>Cash Collection and Administration</u>** | **<u>Cash Collection and Administration</u>** |
| &nbsp;&nbsp; <br> 1122(d)(2)(i) | &nbsp;&nbsp; <br> Payments on pool assets are deposited into the appropriate custodial bank accounts and related bank clearing accounts no more than two business days following receipt, or such other number of days specified in the transaction agreements. | &nbsp;&nbsp; <br> **X** |  |
| &nbsp;&nbsp; <br> 1122(d)(2)(ii) | &nbsp;&nbsp; <br> Disbursements made via wire transfer on behalf of an obligor or to an investor are made only by authorized personnel. | &nbsp;&nbsp; <br> **X** |  |
| &nbsp;&nbsp; <br> 1122(d)(2)(iii) | &nbsp;&nbsp; <br> Advances of funds or guarantees regarding collections, cash flows or distributions, and any interest or other fees charged for such advances, are made, reviewed and approved as specified in the transaction agreements. | &nbsp;&nbsp; <br> **X<sup>4</sup>** |  |
| &nbsp;&nbsp; <br> 1122(d)(2)(iv) | &nbsp;&nbsp; <br> The related accounts for the transaction, such as cash reserve accounts or accounts established as a form of over collateralization, are separately maintained (e.g., with respect to commingling of cash) as set forth in the transaction agreements. | &nbsp;&nbsp; <br> **X** |  |
| &nbsp;&nbsp; <br> 1122(d)(2)(v) | &nbsp;&nbsp; <br> Each custodial account is maintained at a federally insured depository institution as set forth in the transaction agreements. For purposes of this criterion, "federally insured depository institution" with respect to a foreign financial institution means a foreign financial institution that meets the requirements of Rule 13k-1(b)(1) of the Securities Exchange Act. | &nbsp;&nbsp; <br> **X** |  |
| &nbsp;&nbsp; <br> 1122(d)(2)(vi) | &nbsp;&nbsp; <br> Unissued checks are safeguarded so as to prevent unauthorized access. | &nbsp;&nbsp; <br> **X** |  |

---

<sup>2</sup> No servicing activities were performed by the Company that required the servicing criteria to be complied with.

<sup>3</sup> No servicing activities were performed by the Company that required the servicing criteria to be complied with.

<sup>4</sup> No servicing activities were performed by the Company that required the servicing criteria to be complied with.

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**Reference** | &nbsp;&nbsp;**Servicing Criteria** | &nbsp;&nbsp;**Applicable<br> Servicing<br> Criteria** | &nbsp;&nbsp;**Inapplicable<br> Servicing Criteria** |
| &nbsp;&nbsp; <br> 1122(d)(2)(vii)  | &nbsp;&nbsp; <br> Reconciliations are prepared on a monthly basis for all asset-backed securities related bank accounts, including custodial accounts and related bank clearing accounts. These reconciliations are (A) mathematically accurate; (B) prepared within 30 calendar days after the bank statement cutoff date, or such other number of days specified in the transaction agreements; (C) reviewed and approved by someone other than the person who prepared the reconciliation; and (D) contain explanations for reconciling items. These reconciling items are resolved within 90 calendar days of their original identification, or such other number of days specified in the transaction agreements. | &nbsp;&nbsp; <br> **X** |  |
| **<u>Investor Remittances and Reporting</u>** | **<u>Investor Remittances and Reporting</u>** | **<u>Investor Remittances and Reporting</u>** | **<u>Investor Remittances and Reporting</u>** |
| &nbsp;&nbsp; <br> 1122(d)(3)(i) | &nbsp;&nbsp; <br> Reports to investors, including those to be filed with the Commission, are maintained in accordance with the transaction agreements and applicable Commission requirements. Specifically, such reports (A) are prepared in accordance with timeframes and other terms set forth in the transaction agreements; (B) provide information calculated in accordance with the terms specified in the transaction agreements; (C) are filed with the Commission as required by its rules and regulations; and (D) agree with investors' or the trustee's records as to the total unpaid principal balance and number of Pool Assets serviced by the Servicer. | &nbsp;&nbsp; <br> **X** |  |
| &nbsp;&nbsp; <br> 1122(d)(3)(ii) | &nbsp;&nbsp; <br> Amounts due to investors are allocated and remitted in accordance with timeframes, distribution priority and other terms set forth in the transaction agreements. | &nbsp;&nbsp; <br> **X**  |  |
| &nbsp;&nbsp; <br> 1122(d)(3)(iii) | &nbsp;&nbsp; <br> Disbursements made to an investor are posted within two business days to the Servicer's investor records, or such other number of days specified in the transaction agreements. | &nbsp;&nbsp; <br> **X** |  |
| &nbsp;&nbsp; <br> 1122(d)(3)(iv) | &nbsp;&nbsp; <br> Amounts remitted to investors per the investor reports agree with cancelled checks, or other form of payment, or custodial bank statements. | &nbsp;&nbsp; <br> **X** |  |
| **<u>Pool Asset Administration</u>** | **<u>Pool Asset Administration</u>** | **<u>Pool Asset Administration</u>** | **<u>Pool Asset Administration</u>** |
| &nbsp;&nbsp; <br> 1122(d)(4)(i)  | &nbsp;&nbsp; <br> Collateral or security on pool assets is maintained as required by the transaction agreements or related pool asset documents. |  | &nbsp;&nbsp; <br> **X** |
| &nbsp;&nbsp; <br> 1122(d)(4)(ii) | &nbsp;&nbsp; <br> Pool assets and related documents are safeguarded as required by the transaction agreements. |  | &nbsp;&nbsp; <br> **X** |
| &nbsp;&nbsp; <br> 1122(d)(4)(iii) | &nbsp;&nbsp; <br> Any additions, removals or substitutions to the asset pool are made, reviewed and approved in accordance with any conditions or requirements in the transaction agreements. | &nbsp;&nbsp; <br> **X** |  |
| &nbsp;&nbsp; <br> 1122(d)(4)(iv) | &nbsp;&nbsp; <br> Payments on pool assets, including any payoffs, made in accordance with the related pool asset documents are posted to the Servicer's obligor records maintained no more than two business days after receipt, or such other number of days specified in the transaction agreements, and allocated to principal, interest or other items (e.g., escrow) in accordance with the related pool asset documents. |  | &nbsp;&nbsp; <br> **X** |
| &nbsp;&nbsp; <br> 1122(d)(4)(v) | &nbsp;&nbsp; <br> The Servicer's records regarding the pool assets agree with the Servicer's records with respect to an obligor's unpaid principal balance. |  | &nbsp;&nbsp; <br> **X** |

---

---

| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;**Reference** | &nbsp;&nbsp;**Servicing Criteria** | &nbsp;&nbsp;**Applicable<br> Servicing<br> Criteria** | &nbsp;&nbsp;**Inapplicable<br> Servicing Criteria** |
| &nbsp;&nbsp; <br> 1122(d)(4)(vi) | &nbsp;&nbsp; <br> Changes with respect to the terms or status of an obligor's pool assets (e.g., loan modifications or re-agings) are made, reviewed and approved by authorized personnel in accordance with the transaction agreements and related pool asset documents. |  | &nbsp;&nbsp; <br> **X** |
| &nbsp;&nbsp; <br> 1122(d)(4)(vii) | &nbsp;&nbsp; <br> Loss mitigation or recovery actions (e.g., forbearance plans, modifications and deeds in lieu of foreclosure, foreclosures and repossessions, as applicable) are initiated, conducted and concluded in accordance with the timeframes or other requirements established by the transaction agreements. |  | &nbsp;&nbsp; <br> **X** |
| &nbsp;&nbsp; <br> 1122(d)(4)(viii) | &nbsp;&nbsp; <br> Records documenting collection efforts are maintained during the period a pool asset is delinquent in accordance with the transaction agreements. Such records are maintained on at least a monthly basis, or such other period specified in the transaction agreements, and describe the entity's activities in monitoring delinquent pool assets including, for example, phone calls, letters and payment rescheduling plans in cases where delinquency is deemed temporary (e.g., illness or unemployment). |  | &nbsp;&nbsp; <br> **X** |
| &nbsp;&nbsp; <br> 1122(d)(4)(ix) | &nbsp;&nbsp; <br> Adjustments to interest rates or rates of return for pool assets with variable rates are computed based on the related pool asset documents. |  | &nbsp;&nbsp; <br> **X**<br>|
| &nbsp;&nbsp; <br> 1122(d)(4)(x) | &nbsp;&nbsp; <br> Regarding any funds held in trust for an obligor (such as escrow accounts): (A) such funds are analyzed, in accordance with the obligor's pool asset documents, on at least an annual basis, or such other period specified in the transaction agreements; (B) interest on such funds is paid, or credited, to obligors in accordance with applicable pool asset documents and state laws; and (C) such funds are returned to the obligor within 30 calendar days of full repayment of the related pool assets, or such other number of days specified in the transaction agreements. |  | &nbsp;&nbsp; <br> **X**<br>|
| &nbsp;&nbsp; <br> 1122(d)(4)(xi) | &nbsp;&nbsp; <br> Payments made on behalf of an obligor (such as tax or insurance payments) are made on or before the related penalty or expiration dates, as indicated on the appropriate bills or notices for such payments, provided that such support has been received by the servicer at least 30 calendar days prior to these dates, or such other number of days specified in the transaction agreements. |  | &nbsp;&nbsp; <br> **X** |
| &nbsp;&nbsp; <br> 1122(d)(4)(xii) | &nbsp;&nbsp; <br> Any late payment penalties in connection with any payment to be made on behalf of an obligor are paid from the Servicer's funds and not charged to the obligor, unless the late payment was due to the obligor's error or omission. |  | &nbsp;&nbsp; <br> **X** |
| &nbsp;&nbsp; <br> 1122(d)(4)(xiii) | &nbsp;&nbsp; <br> Disbursements made on behalf of an obligor are posted within two business days to the obligor's records maintained by the servicer, or such other number of days specified in the transaction agreements. |  | &nbsp;&nbsp; <br> **X**<br>|
| &nbsp;&nbsp; <br> 1122(d)(4)(xiv)  | &nbsp;&nbsp; <br> Delinquencies, charge-offs and uncollectible accounts are recognized and recorded in accordance with the transaction agreements. |  | &nbsp;&nbsp; <br> **X** |
| &nbsp;&nbsp; <br> 1122(d)(4)(xv) | &nbsp;&nbsp; <br> Any external enhancement or other support, identified in Item 1114(a)(1) through (3) or Item 1115 of Regulation AB, is maintained as set forth in the transaction agreements. | &nbsp;&nbsp; <br> **X** |  |

---

## Exhibit 34.1

**Exhibit 34.1**

**ATTESTATION REPORT ON ASSESSMENT OF COMPLIANCE WITH**

**SERVICING CRITERIA FOR ASSET-BACKED SECURITIES**

**REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

To the Member of

Southern Indiana Gas and Electric Company

Evansville, Indiana

We have examined management of Southern Indiana Gas and Electric Company's assertion, included in the accompanying Report on Assessment of Compliance with Servicing Criteria for Asset-Backed Securities for Southern Indiana Gas and Electric Company, that Southern Indiana Gas and Electric Company (the "Company") complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB for the $341,450,000 original principal amount of SIGECO Securitization I, LLC's Securitization Bonds (the "Securitization Bonds"), excluding criteria in Items 1122(d)(1)(ii) (outsourcing), (1)(iii) (back-up servicing), (1)(iv) (fidelity bond), (2)(vi) (unissued checks), (3)(ii) (allocation and remittance), (4)(iii) (additions, removals or substitutions), (4)(v) (records regarding pool assets), (4)(ix) (adjustments to interest rates), (4)(x) (funds held in trust), (4)(xi) (payments on behalf of obligors), (4)(xii) (late payment penalties), (4)(xiii) (obligor disbursements), and (4)(xv) (external credit enhancement) (the "servicing criteria"), as of and for the year ended December 31, 2025, which management has determined are not applicable to the activities performed by the Company with respect to the Securitization Bonds. Management is responsible for the Company's compliance with the servicing criteria and its assertion. Our responsibility is to express an opinion on management's assertion about the Company's compliance with the servicing criteria based on our examination.

Our examination was conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States) and in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether management's assertion about compliance with the servicing criteria is fairly stated, in all material respects. An examination involves performing procedures to obtain evidence about management's assertion on compliance with the servicing criteria. The nature, timing and extent of the procedures selected depend on our judgment, including an assessment of the risks of material misstatement of management's assertion on compliance with the servicing criteria, whether due to error or fraud, and, accordingly, included examining, on a test basis, evidence about the Company's compliance with the servicing criteria, including tests on a sample basis of the servicing activities related to the Securitization Bonds, determining whether the Company performed those selected activities in compliance with the servicing criteria during the specified period, and performing such other procedures as we considered necessary in the circumstances. Our procedures were limited to selected servicing activities performed by the Company during the period covered by this report and, accordingly, such samples may not have included servicing activities related to each asset-backed transaction included in the Securitization Bonds. Further, an examination is not designed to detect noncompliance arising from errors that may have occurred prior to the period specified above that may have affected the balances or amounts calculated or reported by the Company during the period covered by this report. We believe that the evidence we obtained in our examination is sufficient and appropriate to provide a reasonable basis for our opinion.

We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the engagement.

Our examination does not provide a legal determination on the Company's compliance with the servicing criteria.

In our opinion, management's assertion that the Company complied with the servicing criteria as of and for the year ended December 31, 2025, is fairly stated, in all material respects.

/s/ DELOITTE & TOUCHE LLP

Houston, Texas

March 26, 2026

## Exhibit 34.2

**Exhibit 34.2**

**ATTESTATION REPORT ON ASSESSMENT OF COMPLIANCE WITH**

**SERVICING CRITERIA FOR ASSET-BACKED SECURITIES**

**Report of Independent Registered Public Accounting Firm**

The Board of Directors

U.S. Bank National Association and U.S. Bank Trust Company, National Association

We have examined management's assertion, included in the accompanying Report on Assessment of Compliance with Applicable Servicing Criteria, that U.S. Bank National Association and U.S. Bank Trust Company, National Association (collectively, the "Company") complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB for the U.S. Bank Corporate Trust Asset-Backed Securities Platform (the "Platform"), for which the Company provides trustee, securities administration, registrar and paying agent services, as of and for the year ended December 31, 2025, except for servicing criteria 1122(d)(1)(iii), 1122(d)(4)(i)-(ii), and 1122(d)(4)(iv)-(xiv), which the Company has determined are not applicable to the activities it performs with respect to the servicing platform covered by this report. Management is responsible for the Company's compliance with those servicing criteria. Our responsibility is to express an opinion on management's assertion about the Company's compliance with the servicing criteria based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and the Public Company Accounting Oversight Board (United States) and, accordingly, included examining, on a test basis, evidence about the Company's compliance with the applicable servicing criteria and performing such other procedures as we considered necessary in the circumstances. Our examination included testing of less than all of the individual asset-backed transactions and securities that comprise the Platform, testing of less than all of the servicing activities related to the Platform, and determining whether the Company processed those selected transactions and performed those selected activities in compliance with the servicing criteria. Furthermore, our procedures were limited to the selected transactions and servicing activities performed by the Company during the period covered by this report. Our procedures were not designed to determine whether errors may have occurred either prior to or subsequent to our tests that may have affected the balances or amounts calculated or reported by the Company during the period covered by this report for the selected transactions or any other transactions. Although the Company is responsible for assessing compliance with Items 1122(d)(1)(ii), 1122(d)(1)(v), and 1122(d)(2)(iii) of Regulation AB, there were no servicing activities performed by the Company during the year ended December 31, 2025 that required these servicing criteria to be complied with. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion.

We are required to be independent of the Company and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our examination engagement.

Our examination does not provide a legal determination on the Company's compliance with the servicing criteria.

In our opinion, management's assertion that the Company complied with the aforementioned servicing criteria as of and for the year ended December 31, 2025, for the U.S. Bank Corporate Trust Asset-Backed Securities Platform is fairly stated, in all material respects.

/s/ Ernst & Young LLP

Minneapolis, Minnesota

February 26, 2026

## Exhibit 35.1

**Exhibit 35.1**

**CERTIFICATE OF COMPLIANCE**

**SIGECO SECURITIZATION I, LLC**

**$341,450,000 Series 2023-A Senior Secured Securitization Bonds**

The undersigned hereby certifies that the undersigned is the duly elected and acting Vice President and Treasurer of SOUTHERN INDIANA GAS AND ELECTRIC COMPANY d/b/a CenterPoint Energy Indiana South, as servicer (the "*Servicer*"), under the Securitization Property Servicing Agreement dated as of June 29, 2023 (the "*Servicing Agreement*") by and between the Servicer and SIGECO SECURITIZATION I, LLC (the "*Issuer*"), and further certifies that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. A review of the activities of the Servicer and of its performance under the Servicing Agreement during the twelve months ended December 31, 2025 has been made under the supervision of the undersigned pursuant to Section 3.03 of the Servicing Agreement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. To the undersigned's knowledge, based on such review, the Servicer has fulfilled all of its obligations in all material respects under the Servicing Agreement throughout the twelve months ended December 31, 2025, except as set forth on *Annex A* hereto.

IN WITNESS WHEREOF, the undersigned has duly executed and delivered this Servicer Certificate of Compliance this 26<sup>th</sup> day of March, 2026.

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| | |
|:---|:---|
| **SOUTHERN INDIANA GAS AND ELECTRIC COMPANY d/b/a CenterPoint Energy Indiana South, as Servicer** | **SOUTHERN INDIANA GAS AND ELECTRIC COMPANY d/b/a CenterPoint Energy Indiana South, as Servicer** |
| By: | /s/ Patricia L. Martin |
| Name: | Patricia L. Martin |
| Title: | Vice President and Treasurer |

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**ANNEX A**

**to Certificate of Compliance**

**LIST OF SERVICER DEFAULTS**

The following Servicer Defaults, or events that with the giving of notice, the lapse of time, or both, would become Servicer Defaults known to the undersigned occurred during the twelve months ended December 31, 2025:

Nature of Default   <u>Status</u> <br> <u>None</u>