CABOT OIL & GAS CORPORATION
1200 Enclave Parkway
Houston, Texas 77077
(281) 589-4600
October 19, 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. We are requesting this extension in order to provide Cabot with sufficient time to develop the information required to respond to the comments, particularly comment #1, and have it reviewed by management, Cabot’s outside counsel and its independent registered public accounting firm. Cabot is currently involved in the close process for the third quarter, requiring the attention of some of those responsible for the response. In addition, Cabot’s petroleum engineers are relocating from Charleston, West Virginia to Pittsburgh, Pennsylvania, with the administrative and logistical burdens such a relocation entails.
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 |
