RGC Resources, Inc.
519 Kimball Avenue, NE.
P.O. Box 13007
Roanoke, Virginia 24030
(540)777-4427
February 11, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Laura Nicholson, Special Counsel, Office of Energy & Transportation | |
| John Reynolds, Senior Advisor, Office of Energy & Transportation | ||
| Re: | RGC Resources, Inc. | |
| Registration Statement on FormS-3 | ||
| Filed February 5, 2020 | ||
| FileNo. 333-236275 | ||
| Acceleration Request | ||
| Requested Date: February 14, 2020 | ||
| Requested Time: 2:00 p.m. Eastern Time (US) | ||
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, RGC Resources, Inc. (the “Company”) respectfully requests that the effective date of the above-referenced Registration Statement be accelerated by the Securities and Exchange Commission to Friday, February 14, 2020, at 2:00 p.m. Eastern Time, or as soon as practicable thereafter.
The Company respectfully requests that it be notified of such effectiveness by a telephone call to David A. Rivard of McGuireWoods LLP, at (804)775-1161, and that such effectiveness also be confirmed in writing by email to David A. Rivard at drivard@mcguirewoods.com.
| Very truly yours, | ||
| RGC RESOURCES, INC. | ||
| By: | /s/ Paul W. Nester | |
| Paul W. Nester | ||
| President and Chief Executive Officer | ||
| cc: | Randall P. Burton, II |
Jane Whitt Sellers
David Rivard