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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 P1YZ8EbxKugAmMFF636s28tGd18PS3bl1Y+MZ5fndO7OWKx7OHnj3Hqbwz/dswpV
 7MS4JfEWweKfpIX2JiNjyQ==

<SEC-DOCUMENT>9999999995-07-002802.txt : 20070716
<SEC-HEADER>9999999995-07-002802.hdr.sgml : 20070716
<ACCEPTANCE-DATETIME>20070716001552
ACCESSION NUMBER:		9999999995-07-002802
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070713
DATE AS OF CHANGE:		20070716
EFFECTIVENESS DATE:		20070713

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:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-144292
		FILM NUMBER:		07979995

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2007-07-13</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>17:00:00</finalEffectivenessDispTime>
        <form>S-3</form>
        <filer>
            <cik>0000024751</cik>
            <entityName>CORNING NATURAL GAS CORP</entityName>
            <fileNumber>333-144292</fileNumber>
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</TEXT>
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