September 3, 2010
VIA EDGAR
Ms. Angie Kim
Staff Attorney
Division of Corporate Finance
United States Securities and Exchange Commission
Re: Comment letter to Nicor Inc. dated August 23, 2010 –
Nicor Inc.
Form 10-K for the Fiscal Year Ended December 31, 2009
Filed February 24, 2010
Definitive Proxy Statement on Schedule 14A
Filed March 10, 2010
Form 10-Q for Fiscal Quarter Ended March 31, 2010
Filed May 3, 2010
Form 10-Q for Fiscal Quarter Ended June 30, 2010
Filed August 3, 2010
File No. 001-07297
Dear Ms. Kim:
This letter confirms our telephone conversation this morning.
On behalf of Nicor Inc., I requested a ten business day extension to respond to the referenced comment letter. You have agreed to the extension. Nicor Inc. will submit its response on or before September 21, 2010.
Sincerely,
Neil J. Maloney
Associate General Counsel
