CORRESP 1 filename1.htm Correspondence
LOGO

Lewis U. Davis, Jr.

412 562 8953

lewis.davis@bipc.com

    

One Oxford Centre

301 Grant Street, 20th Floor

Pittsburgh, PA 15219-1410

T 412 562 8800

F 412 562 1041

www.buchananingersoll.com

August 30, 2011

H. Roger Schwall

Assistant Director

United States Securities and Exchange Commission

100 F Street, N.W., Mail Stop 7010

Washington, D.C. 20549

 

  Re: CONSOL Energy Inc.

Form 10-K for Fiscal Year Ended December 31, 2010

File No. 001-14901

Dear Mr. Schwall:

We represent CONSOL Energy Inc. and are writing this letter to confirm that CONSOL Energy Inc. has requested an extension of time to September 9, 2011 to respond to the staff’s comment letter dated August 17, 2011 and understands after discussion with the staff that this is acceptable to the staff.

 

Very truly yours,

/s/ Lewis U. Davis, Jr.

Lewis U. Davis, Jr.

Via Edgar

 

cc: William J. Lyons

Stephen W. Johnson, Esq.