CABOT OIL & GAS CORPORATION
1200 Enclave Parkway
Houston, Texas 77077
(281) 589-4600
October 16, 2009
H. Roger Schwall
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 2008 Form 10-K filed February 27, 2009, File No. 001-10447 |
Dear Mr. Schwall:
This letter is to request an extension regarding the proposed date to file our response to the SEC’s comment letter dated October 2, 2009. Cabot intends to file its response on or before Friday, November 6, 2009. 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: | Mr. 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. Chuck Chang, PricewaterhouseCoopers LLP
