-----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, UxrN+j15kT4WSr9bEMNCWBIuYmFzpOf2DZ00v+MK9ljtrCvqfNqi9cEec52FB2bm u92LAqsKLviacOg9tTFSqQ== 0000950152-07-005571.txt : 20070629 0000950152-07-005571.hdr.sgml : 20070629 20070629163129 ACCESSION NUMBER: 0000950152-07-005571 CONFORMED SUBMISSION TYPE: RW PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070629 DATE AS OF CHANGE: 20070629 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: RW SEC ACT: SEC FILE NUMBER: 333-141858 FILM NUMBER: 07951318 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 RW 1 l25493crw.htm CORNING NATURAL GAS CORPORATION FORM RW Corning Natural Gas Corporation Form RW
 

[Corning Natural Gas Letterhead]
Via EDGAR
June 29, 2007
H. Christopher Owings
Assistant Director
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E., Mail Stop 3561
Washington, D.C. 20549-3561
     
Re:
  Corning Natural Gas Corporation
 
  Registration Statement on Form S-3
 
  SEC File No. 333-141858
Dear Mr. Owings,
Pursuant to Rule 477 of the Securities Act of 1933, Corning Natural Gas Corporation respectfully requests the withdrawal of its Registration Statement on Form S-3 (File No. 333-141858), originally filed on April 3, 2007 and amended on May 4, 2007 (the “Registration Statement”). Corning requests the withdrawal of the Registration Statement because it has not met the requirements of General Instruction I.A.3(b) of Form S-3 that requires a registrant to file in a timely manner all reports required to be filed during the twelve calendar months and any portion of a month immediately preceding the filing of such registration statement. Corning did not sell any of its securities pursuant to the Registration Statement. Corning will meet the requirements of General Instruction I.A.3(b) of Form S-3 on July 2, 2007 and intends to file a new registration statement on Form S-3 on that date.
If you have any questions regarding this matter, please contact our counsel, Christopher J. Hubbert of Kohrman Jackson & Krantz P.L.L., at 216-736-7215.
Very truly yours,
Corning Natural Gas Corporation
     
/s/ Michael I. German
 
By:
  Michael I. German
Its:
  Chief Executive Officer and President
     
cc:
  Scott Anderegg, Staff Attorney
 
  Christopher J. Hubbert, Esq.

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