April 7, 2010
Mr. H. Christopher Owings
Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
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| | | Re: | | National Fuel Gas Company |
| | | | | Form 10-K for Fiscal Year Ended September 30, 2009 |
| | | | | Filed November 25, 2009 |
| | | | | Form 10-Q for the Period Ended December 31, 2009 |
| | | | | Filed February 5, 2010 |
| | | | | Definitive Proxy Statement on Schedule 14A |
| | | | | Filed January 28, 2010 |
| | | | | Form 8-K |
| | | | | Filed March 5, 2010 |
| | | | | File No. 1-03880 |
Dear Mr. Owings:
We have received your comment letter dated April 1, 2010 and will begin the process of formally addressing each comment. You have asked us to provide a response within 10 business days or to tell you when we will be able to provide a response. We would like to request an extension and expect to be able to file our formal response no later than May 15, 2010.
If this is not acceptable, please notify me at (716) 857-7344 or by email atcamiolok@natfuel.com.
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| | Sincerely,
NATIONAL FUEL GAS COMPANY
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| | By: | /s/ K. M. Camiolo | |
| | | K. M. Camiolo | |
| | | Controller | |
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