Mail Stop 3561 									May 18, 2006 Mr. John P. Reddy Senior Vice President and Chief Financial Officer Atmos Energy Corporation Three Lincoln Centre, Suite 1800, 5430 LBJ Freeway Dallas, Texas 75240 		RE:	Atmos Energy Corporation 			Form 10-K for Fiscal Year Ended September 30, 2005 			Filed November 18, 2005 Form 10-Q for Fiscal Quarter Ended December 31, 2005 			File No. 1-10042 Dear Mr. Reddy: We have completed our review of your Form 10-K and related filings and have no further comments at this time. 									Sincerely, 									George F. Ohsiek, Jr. Branch Chief July 6, 2006 Page 1