MardiLyn Saathoff

Chief Governance Officer and

     Corporate Secretary

Tel: 503.220.2410

Fax:503.721.2451

Toll Free: 1.800.422.4012

e-mail: mys@nwnatural.com

August 21, 2012

Mr. William H. Thompson

Accounting Branch Chief

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N. E.

Washington, D. C. 20549

RE:        Northwest Natural Gas Company (NW Natural)

Form 10-K for the Year Ended December 31, 2011

Filed February 28, 2012

File No. 1-15973

Dear Mr. Thompson:

Pursuant to our conversation on August 17, 2012, I am confirming NW Natural’s request for, and your agreement to, an extension of time to respond to your comments in the above referenced matter.  As we discussed, we intend to submit our response on or before September 13, 2012.

Thank you for your consideration in this matter and please feel free to call me at the above number if you have any questions.

Very truly yours,

/s/ MardiLyn Saathoff  

MardiLyn Saathoff

cc: Gregg S. Kantor

David H. Anderson

Stephen P. Feltz