NISOURCE INC.

801 East 86th Avenue

Merrillville, Indiana 46410

                                         December 26, 2018

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

 

Re:

NiSource Inc.

Registration Statement on Form S-4 (File No. 333-228791)

Ladies and Gentlemen:

The undersigned, NiSource Inc. (the “Company”), pursuant to the provisions of Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, hereby requests that the Commission grant acceleration of the effectiveness of the Company’s Registration Statement on Form S-4 (File No. 333-228791) so that it may become effective at 4:00 P.M. Eastern Standard Time on December 26, 2018, or as soon as practicable thereafter.

 

				Very truly yours,
				NISOURCE INC.
				By:		/s/ Shawn Anderson
				Name:		Shawn Anderson
				Title:		Vice President, Treasurer and Chief Risk Officer