-----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, L0Qkt20CoBPZbQ7L/H0oB6jf687zqjh916oiIt0B6SNryGd02m5+PSStJ2eCu1Jo hoSu769zI9OdiPWfqwA8zA== 0000950152-09-000760.txt : 20090511 0000950152-09-000760.hdr.sgml : 20090511 20090129121236 ACCESSION NUMBER: 0000950152-09-000760 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090129 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NATIONAL FUEL GAS CO CENTRAL INDEX KEY: 0000070145 STANDARD INDUSTRIAL CLASSIFICATION: NATURAL GAS DISTRIBUTION [4924] IRS NUMBER: 131086010 STATE OF INCORPORATION: NJ FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6363 MAIN STREET CITY: WILLIAMSVILLE STATE: NY ZIP: 14221-5887 BUSINESS PHONE: 716-857-7000 MAIL ADDRESS: STREET 1: 6363 MAIN STREET STREET 2: 6363 MAIN STREET CITY: WILLIAMSVILLE STATE: NY ZIP: 14221-5887 CORRESP 1 filename1.htm FORM CORRESP
January 29, 2009
Mr. William H. Thompson
Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:   National Fuel Gas Company
Form 10-K for Fiscal Year Ended September 30, 2008
Filed November 26, 2008
Form 10-K/A for Fiscal Year Ended September 30, 2008
Filed January 6, 2009
Form 8-K filed November 18, 2008
File No. 1-10714
Dear Mr. Thompson:
     We have received your comment letter dated January 27, 2009 and will begin the process of formally addressing each comment. You have asked us to provide a response within 10 business days or to tell you when we will be able to provide a response. Due to the fact that we will be filing our Form 10-Q for the quarter ended December 31, 2008 no later than February 9, 2009, we would like to request an extension and expect to be able to file our formal response by February 20, 2009. We will address as many of your comments as possible in the Form 10-Q for the quarter ended December 31, 2008 and will describe those changes in our formal response. If this is not acceptable, please notify me at (716) 857-7344 or by email at camiolok@natfuel.com.
         
  Sincerely,

NATIONAL FUEL GAS COMPANY
 		  
  By:   /s/ K.M. Camiolo    
    K.M. Camiolo   
    Controller   
 

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