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                     March 29, 2024

       Karen Haller
       President and Chief Executive Officer
       Southwest Gas Holdings, Inc.
       8360 S. Durango Drive
       Las Vegas, NV 89113

                                                        Re: Southwest Gas 
Holdings, Inc.
                                                            Preliminary Proxy 
Statement on Schedule 14A
                                                            Filed March 8, 2024
                                                            File No. 001-37976

       Dear Karen Haller:

              We have completed our review of your filing. 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
       cc:                                              John Hensley