Laclede Gas Company

720 Olive Street

St. Louis, Missouri 63101

Area Code 314

342-0503

Mary Caola Kullman

Chief Governance Officer

And

Corporate Secretary

May 26, 2010

H. Christopher Owings

Assistant Director

Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 3561

Washington, D.C.  20549

Re:           Laclede Gas Company, File No. 1-1822

Registration Statement on Form S-3 No. 333-165974

Ladies and Gentlemen:

Pursuant to Rule 461(a) under the Securities Act of 1933, Laclede Gas Company hereby requests that the effective date of the above referenced registration statement be accelerated so that it may become effective on May 26, 2010 at 5:00 pm or as soon thereafter as practicable.

The Company acknowledges that the disclosure in the filing is the responsibility of Laclede Gas Company.  Laclede Gas Company represents to the SEC that should the SEC or staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the SEC from taking any action with respect to the filing; and Laclede Gas Company represents that it will not assert this action as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.  Laclede Gas Company further acknowledges, that the action of the SEC or the staff, acting pursuant to delegated authority, in declaring the filing effective does not relieve Laclede Gas Company from its full responsibility for the adequacy and accuracy of the disclosures in the filing.

Sincerely,

/s/ Mary C. Kullman

MCK:kz