June 1, 2007

Via Edgar and Fax

Brian McAllister
Staff Accountant
Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W., Mail Stop 3561
Washington, D.C. 20549-0404

Re: Corning Natural Gas Corporation
Form 10-K for Fiscal Year Ended September 30, 2006
Filed December 29, 2006
SEC File No. 0-00643

Dear Mr. McAllister,

On behalf of Corning Natural Gas Corporation and pursuant to our telephone conversations, attached please find a copy of Amendment No. 2 to Form 10-K/A addressing the comments of the staff of the Securities and Exchange Commission contained in Michael Moran’s letter to Mr. Michael German dated May 10, 2007.

Please let us know if we can provide you with any further information regarding this matter. You can reach me at 216-736-7215 or my partner, Marc C. Krantz, at 216-736-7204.

Sincerely,

/s/ Christopher J. Hubbert

Christopher J. Hubbert

cc: Michael Moran
Michael I. German
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