February 23, 2010
Mr. H. Roger Schwall
Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 7010
Washington, D.C. 20549-7010
| Re: | Cabot Oil & Gas Corporation | |
| Form 10-K for the Fiscal Year Ended December 31, 2008 | ||
| Filed February 27, 2009 | ||
| File No. 001-10447 |
Dear Mr. Schwall:
With reference to the call on February 22, 2009 between the Staff of the Division of Corporation Finance of the Securities and Exchange Commission and our counsel, we confirm that, beginning with the preparation of our year-end 2010 reserves, we will not book reserves as proved undeveloped reserves that are located in areas with active coal mining operations in West Virginia where we do not have an agreement with the coal mining company with respect to drilling. In addition, we will remove any such PUDs previously booked with respect to which we are not reasonably certain to obtain such agreement with the coal mining company and develop within five years of the date first booked.
If you have any questions or require additional information, you may contact Henry C. Smyth at (281) 589-4848 or the undersigned at (281) 589-4993.
| Sincerely, |
/s/ Scott C. Schroeder |
| Scott C. Schroeder |
| Principal Financial Officer |
| Vice President and Chief Financial Officer |
| Cc: | Mr. James Murphy, United States Securities and Exchange Commission | |
| Mr. Henry C. Smyth, Cabot Oil & Gas Corporation | ||
| Ms. Lisa A. Machesney, Cabot Oil & Gas Corporation | ||
| Mr. J. David Kirkland, Jr., Baker Botts L.L.P. | ||
| Mr. Chuck Chang, PricewaterhouseCoopers LLP |
