-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, LKm95i5TwfgHLZlUWPBFZqLhzcL+N1RuT8gHY3aJ25g0TJXnejm7dm3ylc8Y631p ejBDK4RdjPfvlLcBP+RsWg== 0000019745-08-000022.txt : 20081201 0000019745-08-000022.hdr.sgml : 20081201 20080922163404 ACCESSION NUMBER: 0000019745-08-000022 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080922 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHESAPEAKE UTILITIES CORP CENTRAL INDEX KEY: 0000019745 STANDARD INDUSTRIAL CLASSIFICATION: NATURAL GAS TRANSMISSION & DISTRIBUTION [4923] IRS NUMBER: 510064146 STATE OF INCORPORATION: DE FISCAL YEAR END: 1212 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 909 SILVER LAKE BLVD STREET 2: PO BOX 615 CITY: DOVER STATE: DE ZIP: 19903-0615 BUSINESS PHONE: 3027346799 MAIL ADDRESS: STREET 1: 909 SILVER LAKE BLVD CITY: DOVER STATE: DE ZIP: 19904 CORRESP 1 filename1.htm extension.htm
[Chesapeake Utilities Corporation Letterhead]



September 22, 2008

William Thompson
Accounting Branch Chief
Division of Corporation Finance
U.S. Securities and Exchange Commission
Mail Stop 3561
Washington, D.C. 20549


RE: Chesapeake Utilities Corporation; File No. 1-11590


Dear Mr. Thompson:

We are in receipt of the Staff’s comment letter dated September 9, 2008 regarding our Form 10-K for fiscal year ended December 31, 2007 and our Form 10-Q for the fiscal quarter ended June 30, 2008.  We intend to provide our response by October 3, 2008.

Thank you for your consideration in this matter.

Sincerely,


/s/ Beth W. Cooper
—————————

Beth W. Cooper
Senior Vice President & CFO












Chesapeake Utilities Corporation
909 Silver Lake Boulevard     ●     Dover, Delaware 19904     ●     302.734.6799      ●      302.734.6750: fax
 -----END PRIVACY-ENHANCED MESSAGE-----