Nixon Peabody LLP
1300 Clinton Square
Rochester, New York 14604
July 1, 2010
- Securities and Exchange Commission
- Division of Corporation Finance
- 100 F Street N.E.
- Washington, D.C. 20549
- Attn: Catherine T. Brown
- Re: Corning Natural Gas Corporation.
- Amendment No. 4 to Registration Statement of Form S-1
- File No. 333-166008
- Filed July 1, 2010
Ladies and Gentlemen:
As we discussed, this letter withdraws our request, on behalf of Corning Natural Gas Corporation, contained in my letter of earlier today, for acceleration of the Registration Statement as of the opening of business on July 6, 2010. We will submit an acceleration request on behalf of the Company when the staff of the Securities and Exchange Commission has no further comments on the filing.
Very truly yours,
/s/ Deborah J. McLean
Deborah J. McLean