Exhibit 7.1

Richard M. Osborne

8500 Station Street

Suite 113

Mentor, Ohio 44060

Phone:  (440) 951-1111

Fax:  (440) 255-8645

March 5, 2009

Corning Natural Gas Company

330 W. William Street

P.O. Box 58

Corning, NY 14880

Attn:  Mike German

Dear Mike:

With deep regret, I have to resign as Chairman of Corning Natural Gas for the following reasons:

First, an offer was made by Energy West of Great Falls Montana of approximately $21.35 per share in Energy West stock.  Some board members did not want to make the offer public to shareholders and subsequently, some of the directors were asking if they could go out in the market place and but Corning Natural Gas stock.  This was very upsetting to me.

Second, Corning is borrowing against the Rabbi Trust which has a loss of approximately $600,000.  I do not feel that this is appropriate.

Third, having pipeline materials given to us by an exploration company and Corning Natural Gas recording this as a profit I also feel is not appropriate.

I have been patiently waiting for the Company’s first dividends which shareholders were promised last year.

Sincerely,

/s/ Rick

Rick