Attached files
| file | filename |
|---|---|
| 8-K - CORNING NATURAL GAS FORM 8-K - CORNING NATURAL GAS CORP | cng8k.htm |
August 22, 2013
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on August 20, 2013, to be filed by our former client, Corning Natural Gas Corporation. We agree with the statements made in response to that Item insofar as they relate to our Firm.
Very truly yours,
/S/ EFP Rotenberg, LLP
EFP Rotenberg, LLP
Rochester, NY