Exhibit 7.1

August 25, 2006

Via Regular U.S. Mail & Email

Eric J. Krathwohl
RichMay
176 Federal Street
Boston, MA 02110-2223

Re: Corning Natural Gas

Dear Mr. Krathwohl:

On behalf of the Richard M. Osborne Trust, we have reviewed the definitive proxy statement filed yesterday by Corning Natural Gas and note that the company has set a record date of August 14, 2006 for a special meeting of stockholders to be held on September 28, 2006. It appears that this record date is outside the 40-day period specified by Article II, Section 3 of Corning’s by-laws. We wanted to bring this issue to your attention because we believe that Corning’s interests are the same as all the stockholders in insuring the special meeting is properly held in compliance with the company’s organizational documents.

     We assume that Corning will take the necessary steps to correct the error and that the company will adjust the record or meeting date as appropriate, as we do not believe the by-laws can be amended retroactively. Please feel free to contact me if I can be of any further assistance regarding this matter.

Sincerely,

/s/ Christopher J. Hubbert

Christopher J. Hubbert

CJH/kde

cc:	Deborah McLean Quinn
	Richard M. Osborne
	Marc C. Krantz
	Michele L. Hoza

V 216-736-7215
F 216-621-6536
E cjh@kjk.com
 
One Cleveland Center
20th Floor
1375 East Ninth Street
Cleveland, OH 44114-1793
216-696-8700
www.kjk.com