SECURITIES AND EXCHANGE COMMISSION
                           WASHINGTON,  D.C
                             FORM 8 - K

                           CURRENT REPORT

                    PURSUANT TO SECTION 13 OR 15(d) OF
                  THE SECURITIES EXCHANGE ACT OF 1934


DATE OF REPORT (Date of earliest event reported)......April 13, 2000.......

 ...........Corning Natural Gas Corporation.................................
(Exact name of registrant as specified in its charter)


 .......New York..........................0-643..........16-0397420.........
(State or other jurisdiction          (Commission       IRS Employer
  of incorporation                    File Number)      Identification No.)


 .......330 W William Street, PO Box 58, Corning, NY 14830.................
(Address of principal executive offices)


 .......(607)936-3755......................................................
(Registrant's telephone number, including area code)


 ..........................................................................
(Former name or former address, if changed since last report.)

Item 4. Changes in Registrant's Certified Accountants

     KPMG LLP were previously the principal accountants for
Corning Natural Gas Corporation.  On April 13, 2000, that
firm's appointment as principal accountants was terminated
and Deloitte & Touche LLP were engaged as principal
accountants. The decision to change accountants was approved
by the Board of Directors.


     In connection with the audits of the two fiscal years ended
September 30, 1999 and 1998, there were no disagreements
with KPMG LLP on any matter of accounting principles or
practices, financial statement disclosure, or auditing
scope or procedures, which disagreements if not resolved to
their satisfaction would have caused them to make reference
in connection with their opinion to the subject matter of
the disagreement.

     The audit reports of KPMG LLP on the consolidated
financial statements of Corning Natural Gas Corporation and
subsidiary as of and for the years ended September 30, 1999
and 1998 did not contain any adverse opinion or disclaimer of
opinion, nor were they qualified as to uncertainty, audit
scope, or accounting principles.


SIGNATURES:

     Pursuant to the requirements of Section 13 or 15(d) of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be
signed on its behalf by the undersigned, thereunto duly authorized.

                                       CORNING NATURAL GAS CORPORATION
                                       (Registrant)

Date____April 19, 2000______           /S/
                                       -------------------------------
                                       Gary K. Earley, Treasurer

Date____April 19, 2000______            /S/
                                        -------------------------------
                                        Thomas K. Barry, Chairman of the
                                        Board, President and Chief Exec-
                                        utive Officer