-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 OLvT6BYTEjDi0YBY6PTgg09I73H2cq5hQpdn9hyIk1QCn0rBwE+7JezSyH6BzLAc
 XpJ9P9b0Yawq+3XXMcHIIg==

<SEC-DOCUMENT>0000000000-10-049463.txt : 20100826
<SEC-HEADER>0000000000-10-049463.hdr.sgml : 20100826
<ACCEPTANCE-DATETIME>20100826160129
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-10-049463
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100826

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CORNING NATURAL GAS CORP
		CENTRAL INDEX KEY:			0000024751
		STANDARD INDUSTRIAL CLASSIFICATION:	NATURAL GAS TRANSMISSION & DISTRIBUTION [4923]
		IRS NUMBER:				160397420
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		330 W WILLIAM ST
		STREET 2:		P O BOX 58
		CITY:			CORNING
		STATE:			NY
		ZIP:			14830
		BUSINESS PHONE:		6079363755

	MAIL ADDRESS:	
		STREET 1:		330 W WILLIAM STREET
		STREET 2:		P O BOX 58
		CITY:			CORNING
		STATE:			NY
		ZIP:			14830
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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