MDU RESOURCES GROUP, INC.
1200 West Century Avenue
Mailing Address:
P.O. Box 5650
Bismarck, ND 58506-5650
(701) 222-7900
Via EDGAR Transmission
Anne Parker, Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549
Re: | MDU Resources Group, Inc. |
| | Form 10-K for Fiscal Year Ended December 31, 2010 |
| | Filed February 23, 2011 |
| | File No. 1-3480 |
Dear Ms. Parker:
We have received your letter dated August 31, 2011, and have reviewed the comments and begun the preparation of our response. As discussed with Suying Li on the telephone yesterday, we will be providing our response no later than September 30, 2011.
Please do not hesitate to contact me if you have any questions or concerns.
| | | | Sincerely, |
| | | | |
| | | | /s/ Nicole A. Kivisto |
| | | | |
| | | | Nicole A. Kivisto |
| | | | Vice President, Controller and |
| | | | Chief Accounting Officer |
c: Ethan Horowitz
Suying Li
Doran Schwartz
Walter Godlewski
