SCHEDULE II
                            INFORMATION WITH RESPECT TO
                 TRANSACTIONS EFFECTED DURING THE PAST SIXTY DAYS OR
                 SINCE THE MOST RECENT FILING ON SCHEDULE 13D (1)
                                      SHARES PURCHASED     AVERAGE
                        DATE              SOLD(-)          PRICE(2)
 COMMON STOCK-CORNING NAT GAS CORPORATION
           GABELLI FUNDS, LLC.
               GABELLI UTILITY FUND
                      11/02/06            4,100            16.4000
                      10/24/06            1,700            16.4000
                      10/20/06              200            16.4000

(1) UNLESS OTHERWISE INDICATED, ALL TRANSACTIONS WERE EFFECTED
    IN THE OVER-THE-COUNTER MARKET.

(2) PRICE EXCLUDES COMMISSION.