CORRESP 1 filename1.htm CORRESP

LOGO

RGC Resources, Inc.

519 Kimball Avenue, NE.

P.O. Box 13007

Roanoke, Virginia 24030

(540) 777-4427

February 11, 2020

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attention:   Laura Nicholson, Special Counsel, Office of Energy & Transportation
  John Reynolds, Senior Advisor, Office of Energy & Transportation
Re:       RGC Resources, Inc.
  Registration Statement on Form S-3
  Filed February 5, 2020
  File No. 333-236275
  Acceleration Request
  Requested Date:            February 14, 2020
  Requested Time:           2:00 p.m. Eastern Time (US)

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, RGC Resources, Inc. (the “Company”) respectfully requests that the effective date of the above-referenced Registration Statement be accelerated by the Securities and Exchange Commission to Friday, February 14, 2020, at 2:00 p.m. Eastern Time, or as soon as practicable thereafter.

The Company respectfully requests that it be notified of such effectiveness by a telephone call to David A. Rivard of McGuireWoods LLP, at (804) 775-1161, and that such effectiveness also be confirmed in writing by email to David A. Rivard at drivard@mcguirewoods.com.

 

Very truly yours,
RGC RESOURCES, INC.
By:  

/s/ Paul W. Nester

  Paul W. Nester
  President and Chief Executive Officer

 

cc:

Randall P. Burton, II

Jane Whitt Sellers

David Rivard