Spire Alabama 8-K/A Changes in Registrant's Certifying Accountant

September 9, 2014

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by The Laclede Group, Inc., Laclede Gas Company and Alabama Gas Corporation (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Amendment No 1 to Form 8-K/A of The Laclede Group, Inc., Laclede Gas Company and Alabama Gas Corporation dated September 2, 2014. We agree with the statements concerning our Firm in such Form 8-K/A.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

Birmingham, Alabama