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Roy R.
Centrella, Vice President/Controller/Chief Accounting Officer
August
21, 2008
H.
Christopher Owings
Assistant
Director
Division
of Corporation Finance
United
States Securities and Exchange Commission
Mail Stop
3561
Washington,
D.C. 20549-7010
Re: Southwest
Gas Corporation
Form 10-K
Filed February 29, 2008
Definitive Proxy Statement on Schedule
14A
Filed March 28, 2008
File No. 001-07850
Dear Mr.
Owings:
We are in
receipt of your letter dated August 14, 2008 regarding your office’s review of
the above listed filings. That letter asked that we respond to the
comments within 10 business days or tell you when we will provide a
response. Pursuant to a telephone conversation on August 21, 2008
with Catherine Brown, Staff Attorney, we are notifying you that we are working
on responses to the comments detailed in your letter and will respond by
September 15, 2008.
Please
contact me with any questions.
Sincerely,
/s/ Roy
R. Centrella
sw
5241
Spring Mountain Road / Las Vegas, Nevada 89150-0002
P.O. Box
98510 / Las Vegas, Nevada 89193-8510 / (702) 876-7083
www.swgas.com