Free Writing Prospectus

-----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, AIo1I3q+7OJ+83EVmVQVusYSBbHugmIH3nfgOIfumaWRv1ZNegDPKiIY7KzdhZUz /+HPpZ0gxNf5bHXJg7RTKw== 0000024751-10-000050.txt : 20100511 0000024751-10-000050.hdr.sgml : 20100511 20100511151927 ACCESSION NUMBER: 0000024751-10-000050 CONFORMED SUBMISSION TYPE: FWP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100511 DATE AS OF CHANGE: 20100511 SUBJECT COMPANY: 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: FWP SEC ACT: 1934 Act SEC FILE NUMBER: 333-166008 FILM NUMBER: 10820740 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 FILED BY: 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: FWP 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 FWP 1 fwpmessage.htm FREE WRITING PROSPECTUS Free Writing Prospectus

Filed pursuant to Rule 433

To Registration Statement No. 333-166008

May __, 2010

Re: 2010 Subscription Rights Offering

President's Letter

TO OUR SHAREHOLDERS:

The Company is pleased to extend, in the enclosed prospectus, a right to purchase one share of Corning Natural Gas common stock for each ten shares that you currently own at a price of $18.00 per share. Included also is the right to oversubscribe if you so choose. As is explained in the prospectus, we believe that the rights offering will strengthen our financial condition by generating cash, reducing current outstanding debt, and increasing shareholders' equity.

The additional equity will extend the ability of the company to participate in Marcellus Shale gas transportation, as well as, provide capital to assist in funding infrastructure improvement projects required by the New York State Public Service Commission.

Please read the prospectus carefully and contact Stanley Sleve or Registrar and Transfer Company, our transfer agent, with any questions you have before you complete the subscription rights certificate. You are under no obligation to exercise your rights and you can transfer or sell them if you so choose.

Sincerely,

Michael I. German

President & CEO

Note: Corning Natural Gas Corporation has filed a registration statement, including the attached prospectus, with the Securities and Exchange Commission for the offering of subscription rights and the shares of common stock that may be purchased upon exercise of such rights, as described in the prospectus. Before you decide to exercise a subscription right, you should read the prospectus and the other documents we have filed with SEC for more complete information about the Company and the offering. You may get these documents for free by visiting the SEC website's EDGAR system at www.sec.gov. Alternatively, the Company or Registrar and Transfer Company will arrange to send you another copy of the prospectus and any documents incorporated by reference in the prospectus by calling 607-936-3755, ext. 223.

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