NORTHWESTERN CORPORATION
3010 WEST 69TH STREET
SIOUX FALLS, SOUTH DAKOTA 57108
January 8, 2009
Mr. H. Christopher Owings, Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | NorthWestern Corporation |
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| Form 10-K for the Fiscal Year Ended December 31, 2007 | |||||
| Filed February 26, 2008 |
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| Definitive Proxy Statement on Schedule 14A |
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| Filed April 15, 2008 |
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| File No. 1-10499 |
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Dear Mr. Owings,
Pursuant to a telephone conversation I held with Staff Attorney, Christopher Chase on January 6, 2009, regarding the comments contained in your letter to us, dated December 18, 2008, we will provide our formal responses by January 13, 2009.
Very truly yours,
/s/ Kendall Kliewer
Kendall Kliewer
Vice President & Controller of
NorthWestern Corporation
