CABOT OIL & GAS CORPORATION
1200 Enclave Parkway
Houston, Texas 77077
(281) 589-4600
November 6, 2007
Brad Skinner
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 7010
Washington, D.C. 20549
| Re: | Date of Response to SEC Staff Comments for the Cabot Oil & Gas Corporation 2006 |
| Form 10-K filed February 28, 2007, File No. 001-10447 |
Dear Mr. Skinner:
This letter is to confirm our conversation on Monday, November 5, 2007 with Mr. Ryan Milne regarding Cabot Oil & Gas Corporation’s request to extend the proposed date to file its response to the SEC’s comment letter dated October 30, 2007. As discussed, Cabot intends to file its response on or before Friday, November 30, 2007. If you have any questions or require additional information regarding this submission, you may contact the undersigned at (281) 589-4848 or Scott Schroeder at (281) 589-4993.
| Sincerely, |
| /s/ Henry C. Smyth |
Henry C. Smyth Principal Accounting Officer Vice President, Controller and Treasurer |
| Cc: | Roger Schwall, United States Securities and Exchange Commission |
| Ryan Milne, United States Securities and Exchange Commission |
| James Murphy, United States Securities and Exchange Commission |
| Mr. Scott C. Schroeder, Cabot Oil & Gas Corporation |
| Ms. Lisa A. Machesney, Cabot Oil & Gas Corporation |
| Mr. J. David Kirkland, Jr., Baker Botts LLP |
| Mr. Stephen Parker, PricewaterhouseCoopers LLP |
