TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 2, 2020 Cielo Hernandez Senior Vice President & Chief Financial Officer South Jersey Industries, Inc. 1 South Jersey Plaza Folsom, NJ 08037 Re: South Jersey Industries, Inc. File No. 001-06364 South Jersey Gas Company File No. 000-22211 Form 10-K for the Year Ended December 31, 2019 Filed February 27, 2020 Dear Ms. Hernandez: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Energy & Transportation