-----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, DNhfv8/zF095HiXzp+cidUohjg9G7XmwEDRFF5FDsEeHrkqukKPj+DayBBsWXBpQ 4DW/NSjBTjpM/axvUCERDw== 0000024751-10-000081.txt : 20100826 0000024751-10-000081.hdr.sgml : 20100826 20100702112455 ACCESSION NUMBER: 0000024751-10-000081 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100702 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm

Nixon Peabody LLP

1300 Clinton Square

Rochester, New York 14604

July 1, 2010

Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
　　Attn: Catherine T. Brown
　　 Re: Corning Natural Gas Corporation.
Amendment No. 4 to Registration Statement of Form S-1
File No. 333-166008
Filed July 1, 2010

Ladies and Gentlemen:

As we discussed, this letter withdraws our request, on behalf of Corning Natural Gas Corporation, contained in my letter of earlier today, for acceleration of the Registration Statement as of the opening of business on July 6, 2010. We will submit an acceleration request on behalf of the Company when the staff of the Securities and Exchange Commission has no further comments on the filing.

Very truly yours,

/s/ Deborah J. McLean

Deborah J. McLean

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