<SEC-DOCUMENT>0000931427-18-000095.txt : 20190318
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<ACCEPTANCE-DATETIME>20181221130039
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000931427-18-000095
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20181221

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GAS TRANSPORTER OF THE SOUTH INC
		CENTRAL INDEX KEY:			0000931427
		STANDARD INDUSTRIAL CLASSIFICATION:	NATURAL GAS TRANSMISSION [4922]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		DON BOSCO 3672 5TH FLR
		STREET 2:		1206 CAPITAL FEDERAL
		CITY:			ARGENTINA
		STATE:			C1
		ZIP:			00000
		BUSINESS PHONE:		005401148659050X1093

	MAIL ADDRESS:	
		STREET 1:		DON BOSCO 3672 5TH FLR
		STREET 2:		CAPITAL FEDERAL
		CITY:			ARGENTINA
		STATE:			C1
		ZIP:			1206
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<DIV style="width:624px"><P style="margin:0px; font-size:11pt" align=right>December 21, 2018</P>
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<P style="margin:0px; font-size:11pt"><B><U>VIA EDGAR TRANSMISSION</U></B></P>
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<P style="margin:0px; font-size:11pt">U.S. Securities and Exchange Commission</P>
<P style="margin:0px; font-size:11pt">100 F Street N.E.</P>
<P style="margin:0px; font-size:11pt">Washington, DC 20549</P>
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<P style="margin-top:0px; margin-bottom:-2px; width:48px; font-size:11pt; float:left">Attn: </P>
<P style="margin:0px; padding-left:48px; text-indent:-2px; font-size:11pt">William Thompson</P>
<P style="margin:0px; padding-left:48px; font-size:11pt; clear:left">Accounting Branch Chief</P>
<P style="margin:0px; padding-left:48px; font-size:11pt">Division of Corporation Finance</P>
<P style="margin:0px; padding-left:48px; font-size:11pt">Office of Consumer Products</P>
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<P style="margin-top:0px; margin-bottom:-2px; text-indent:48px; width:96px; font-size:11pt; float:left">Re: </P>
<P style="margin:0px; text-indent:-2px; font-size:11pt">GAS TRANSPORTER OF THE SOUTH INC</P>
<P style="margin:0px; text-indent:96px; font-size:11pt; clear:left">Form 20-F for the Fiscal Year Ended December 31, 2017</P>
<P style="margin:0px; text-indent:96px; font-size:11pt">Filed April 16, 2018</P>
<P style="margin:0px; text-indent:96px; font-size:11pt">File No. 1-13396</P>
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<P style="margin:0px; font-size:11pt">Dear Mr. Thompson,</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; text-indent:36px; font-size:11pt">Reference is made to the comment letter (the <font style='font-family:Arial Unicode MS,Times New Roman'>&#8220;</font>Comment Letter<font style='font-family:Arial Unicode MS,Times New Roman'>&#8221;</font>), dated December 11, 2018, from the staff (the <font style='font-family:Arial Unicode MS,Times New Roman'>&#8220;</font>Staff<font style='font-family:Arial Unicode MS,Times New Roman'>&#8221;</font>) of the Division of Corporation Finance of the U.S. Securities and Exchange Commission with respect to the above referenced Annual Report on Form 20-F for the fiscal year ended December 31, 2017, filed by Transportadora de Gas del Sur S.A. (the <font style='font-family:Arial Unicode MS,Times New Roman'>&#8220;</font>Company<font style='font-family:Arial Unicode MS,Times New Roman'>&#8221;</font>) on April 16, 2018. </P>
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<P style="margin:0px; text-indent:36px; font-size:11pt">The Company respectfully requests an extension to respond to the Comment Letter. The Company will submit a response to the letter via EDGAR as soon as possible, in any event no later than January 11, 2019.</P>
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<P style="margin:0px; text-indent:36px; font-size:11pt">We would like to thank you for your consideration of this request. Please do not hesitate to contact me with any further comments or questions.</P>
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</TD><TD style="margin-top:0px; background-color:#FFFFFF" valign=top width=413.333 colspan=5><P style="margin:0px; font-size:11pt">Yours very truly,</P>
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</TD><TD style="margin-top:0px; background-color:#FFFFFF" valign=top width=413.333 colspan=5><P style="margin:0px; font-size:11pt"><B>GAS TRANSPORTER OF THE SOUTH INC</B></P>
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</TD><TD style="margin-top:0px; background-color:#FFFFFF" valign=top width=69.2><P style="margin:0px; font-size:11pt">Per:&#160;&#160;&#160;&#160;&#160;&#160;&#160; </P>
</TD><TD style="margin-top:0px; background-color:#FFFFFF; border-bottom:1px solid #000000" valign=top width=301.733 colspan=3><P style="margin:0px; font-size:11pt">/s/ Alejandro M. Basso</P>
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</TD><TD style="margin-top:0px; background-color:#FFFFFF" valign=top width=301.733 colspan=3><P style="margin:0px; font-size:11pt">Alejandro M. Basso</P>
<P style="margin:0px; font-size:11pt">Chief Financial Officer and Services Vice President</P>
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<P style="margin-top:0px; margin-bottom:-2px; width:48px; float:left">cc:<FONT style="font-size:9pt"> </FONT></P>
<P style="margin:0px; text-indent:-2px">Alejandro Gonzalez Lazzeri, Esq., Skadden, Arps, Slate, Meagher &amp; Flom LLP</P>
<P style="margin:0px; text-indent:48px; clear:left">Ezequiel Calciati, Pistrelli, Henry Martin y Asociados S.R.L., member firm of Ernst &amp; Young Global Ltd.</P>
<P style="margin:0px; text-indent:48px">Fernando Rodriguez, Price Waterhouse &amp; Co. S.R.L., Buenos Aires, Argentina</P>
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