CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in the Prospectus constituting a part of this Registration Statement on Amendment No.2 to Form S-1, of our report dated December 28, 2011, with respect to the financial statements and schedules of Corning Natural Gas Corporation, appearing in the Company's Annual Report on Form 10-K for the fiscal year endedSeptember30, 2011. We also hereby consent to the reference to us under the caption "Experts" in the Prospectus.
/s/ EFP Rotenberg, LLP
EFP Rotenberg, LLP
Rochester, New York
August 2, 2012