<SEC-DOCUMENT>0000931427-22-000021.txt : 20230104
<SEC-HEADER>0000931427-22-000021.hdr.sgml : 20230104
<ACCEPTANCE-DATETIME>20221110135924
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000931427-22-000021
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20221110

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
<FILENAME>filename1.htm
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<DIV style=margin-left:72pt;width:468pt><P align=right style='font:11pt Times New Roman;margin:0;color:#000000'>November 10, 2022</P>
<P style='font:11pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
<P style='font:11pt Times New Roman;margin:0;color:#000000'><FONT style='border-bottom:1px solid #000000'><B>VIA EDGAR TRANSMISSION</B></FONT></P>
<TABLE style=border-collapse:collapse><TR><TD valign=top style=width:235.15pt><P style='font:11pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
<P style='font:11pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
<P style='font:11pt Times New Roman;margin:0;color:#000000'>U.S. Securities and Exchange Commission</P>
<P style='font:11pt Times New Roman;margin:0;color:#000000'>100 F Street N.E.</P>
<P style='font:11pt Times New Roman;margin:0;color:#000000'>Washington, DC 20549</P>
<P style='font:11pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
<P style='font:11pt Times New Roman;margin:0;margin-left:36pt'><KBD style='position:absolute;font:11pt Times New Roman;margin-left:-36pt'>Attn: </KBD>Yolanda Guobadia&nbsp;</P>
<P style='font:11pt Times New Roman;margin:0;margin-left:36pt'>Staff Accountant, and </P>
<P style='font:11pt Times New Roman;margin:0;margin-left:36pt'>Kimberly Calder</P>
<P style='font:11pt Times New Roman;margin:0;margin-left:36pt'>Assistant Chief Accountant</P>
<P style='font:11pt Times New Roman;margin:0;margin-left:36pt'>Division of Corporation Finance</P>
<P style='font:11pt Times New Roman;margin:0;margin-left:36pt'>Office of Energy &amp; Transportation</P>
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<P style='font:11pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
<P style='font:11pt Times New Roman;margin:0;color:#000000'><KBD style='position:absolute;font:11pt Times New Roman;margin-left:36pt'>Re: </KBD><KBD style=margin-left:72pt></KBD>GAS TRANSPORTER OF THE SOUTH INC&nbsp;</P>
<P style='font:11pt Times New Roman;margin:0;text-indent:36pt;margin-left:36pt;color:#000000'>Form 20-F for Fiscal Year Ended December 31, 2021</P>
<P style='font:11pt Times New Roman;margin:0;text-indent:36pt;margin-left:36pt;color:#000000'>Filed April 26, 2022</P>
<P style='font:11pt Times New Roman;margin:0;text-indent:36pt;margin-left:36pt;color:#000000'>Form 6-K Filed August 9, 2022</P>
<P style='font:11pt Times New Roman;margin:0;text-indent:36pt;margin-left:36pt;color:#000000'>File No. 001-13396</P>
<P style='font:11pt Times New Roman;margin:0;margin-right:12pt;color:#000000'>&nbsp;</P>
<P style='font:11pt Times New Roman;margin:0;color:#000000'>Dear Ms. Guobadia and Ms. Calder,</P>
<P style='font:11pt Times New Roman;margin:0;text-indent:27pt;color:#000000'>&nbsp;</P>
<P align=justify style='font:11pt Times New Roman;margin:0;text-indent:27pt;color:#000000'>Reference is made to the comment letter (the &#8220;Comment Letter&#8221;), dated October 31, 2022, from the staff (the &#8220;Staff&#8221;) 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, 2021, filed by Transportadora de Gas del Sur S.A. (the &#8220;Company&#8221;) on April 26, 2022, and the Form 6-K, filed August 9, 2022. </P>
<P style='font:11pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
<P style='font:11pt Times New Roman;margin:0;text-indent:27pt;color:#000000'>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 November 30, 2022.</P>
<P style='font:11pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
<P style='font:11pt Times New Roman;margin:0;text-indent:27pt'>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>
<P style='font:11pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
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</TD><TD colspan=5 valign=top bgcolor=#FFFFFF style=width:310pt;padding-left:3pt;padding-right:3pt><P style='font:11pt Times New Roman;margin:0'>Yours very truly,</P>
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</TD><TD colspan=5 valign=top bgcolor=#FFFFFF style=width:310pt;padding-left:3pt;padding-right:3pt><P style='font:11pt Times New Roman;margin:0'><B>GAS TRANSPORTER OF THE SOUTH INC</B></P>
</TD></TR>
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</TD><TD valign=top bgcolor=#FFFFFF style=width:51.9pt;padding-left:3pt;padding-right:3pt><P style='font:11pt Times New Roman;margin:0'>Per:&#160;&#160;&#160;&#160;&#160;&#160;&#160; </P>
</TD><TD colspan=3 valign=top bgcolor=#FFFFFF style='width:226.3pt;padding-left:3pt;padding-right:3pt;border-bottom:0.5pt solid #000000'><P style='font:11pt Times New Roman;margin:0'>/s/ Alejandro M. Basso</P>
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</TD><TD colspan=3 valign=top bgcolor=#FFFFFF style='width:226.3pt;padding-left:3pt;padding-right:3pt;border-top:0.5pt solid #000000'><P style='font:11pt Times New Roman;margin:0;color:#000000'>Alejandro M. Basso</P>
<P style='font:11pt Times New Roman;margin:0'>Chief Financial Officer and Services Vice President</P>
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