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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-026146.txt : 20060620
<SEC-HEADER>0000000000-05-026146.hdr.sgml : 20060620
<ACCEPTANCE-DATETIME>20050526145004
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-026146
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050526

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LACLEDE GAS CO
		CENTRAL INDEX KEY:			0000057183
		STANDARD INDUSTRIAL CLASSIFICATION:	NATURAL GAS DISTRIBUTION [4924]
		IRS NUMBER:				430368139
		STATE OF INCORPORATION:			MO
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		720 OLIVE ST
		CITY:			ST LOUIS
		STATE:			MO
		ZIP:			63101
		BUSINESS PHONE:		3143420500

	MAIL ADDRESS:	
		STREET 1:		720 OLIVE ST
		CITY:			ST LOUIS
		STATE:			MO
		ZIP:			63101
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


May 20, 2005


Mail Stop 3-8

By Facsimile and U.S. Mail

Douglas H. Yaeger
Chief Executive Officer, President and Chairman of the Board
The Laclede Group, Inc
Laclede Gas Company
720 Olive Street
St. Louis, Missouri 63101

Re:	Form 10-K for the year ended September 30, 2004
	Filed November 19, 2004
	File No.  1-16681
	File No.  1-1822

Dear Mr. Yaeger:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,


										Jim Allegretto
			Sr. Assistant Chief Accountant


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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