This study examines the abundance and distribution of Panama brief squid (Lolliguncula panamensis) caught during 15 fishery surveys in the Gulf of California in 2003–2006 and 2008. A total of 2460 individuals were captured in 66 positive squid trawls. Based on the seasonal sea surface temperature pattern, captured individuals were grouped into two periods: cold (<22 ºC: December, January, February, March, and April 2003–2006 and 2008) and warm (≥22 ºC: May, June, July, August, September, October, and November 2003–2006 and 2008). During the cold period, 1579 organisms were sampled, and during the warm period, 881. Abundance by sex showed that females were more abundant during both periods (62% cold, 57% warm) than males (17% cold, 12% warm). During both periods, females (99.6% cold, 91.0% warm) as well as males (99.3% cold, 95.3% warm) presented reproductive activity (maturing and mature stages), and they were captured at depths between 7 and 40 m. The highest abundances occurred in diurnal trawls at an average depth of 40 m during the cold period and 24 m during the warm period.