May 18, 2010
H. Christopher Owings
Assistant Director
U.S. Securities and Exchange Commission
Washington, D.C. 20549
Mail Stop 3561
| Re: | Maine & Maritimes Corporation |
Preliminary Proxy Statement on Schedule 14A
Filed April 9, 2010
File Number 333-103749
Dear Mr. Owings,
Today I spoke with John Fieldsend, Staff Attorney, regarding an extension of time to respond to your letter addressed to Maine & Maritimes Corporation (the “Company”) dated May 5, 2010. The Company intends to file a response to your letter within 10 business days of your original deadline, which will be on or before June 2, 2010.
Please note that the Company previously filed a response to your letter on May 14, 2010. However, we wish to supplement that response with additional comments from plaintiffs in the class action lawsuits which have been filed against the Company.
Please do not hesitate to contact me at (207) 760-2422 if you have any questions.
Respectfully,
MAINE & MARITIMES CORPORATION
/s/ Patrick C. Cannon
Patrick C. Cannon
General Counsel