Item 8.01. Other Events.

On December 17, 2008, Southwest Gas Corporation issued a press release announcing that it completed its tender offer to purchase for cash up to $75 million aggregate principal amount of the Industrial Development Revenue Bonds (Southwest Gas Corporation Project) and the Industrial Development Refunding Revenue Bonds (Southwest Gas Corporation Project) originally issued by Clark County, Nevada, a political subdivision of the State of Nevada. As of 5:00 pm, New York City time, on December 16, 2008, the expiration date for the Offer, Southwest accepted $74,945,000 in aggregate principal amount of the Bonds tendered in the Offer pursuant to the Offer to Purchase for an aggregate of $57,744,231 in tender offer consideration (including accrued and unpaid interest). The net gain on Bonds purchased and cancelled will be deferred and recorded as a regulatory liability and accreted to income in future periods.

A copy of Southwest Gas Corporation's press release regarding the completed tender offer is attached hereto as Exhibit 99.1 and is hereby incorporated by reference.

Item 9.01. Financial Statements and Exhibits.

(c) Exhibits. Exhibit No. Description 99.1 Press Release dated December 17, 2008.

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