A new survey of Mars Orbiter Camera (MOC) narrow-angle images of gullies in the 30°–45° S latitude band includes their distribution, morphology, local topographic setting, orientation, elevation, and slopes. These new data show that gully formation is favored over a specific range of conditions: elevation (−5000 to +3000 m), slope (>10°), and orientation (83.8% on pole-facing slopes). These data, and the frequent occurrence of gullies on isolated topographic highs, lead us to support the conclusion that climatic-related processes of volatile accumulation and melting driven by orbital variations are the most likely candidate for processes responsible for the geologically recent formation of martian gullies.