MDU RESOURCES GROUP, INC.

1200 West Century Avenue

Mailing Address:

P.O. Box 5650

Bismarck, ND  58506-5650

(701) 222-7900

September 2, 2011

Via EDGAR Transmission

Anne Parker, Branch Chief

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street NE

Washington, D.C.  20549

Re:	MDU Resources Group, Inc.
	Form 10-K for Fiscal Year Ended December 31, 2010
	Filed February 23, 2011
	File No. 1-3480

Dear Ms. Parker:

We have received your letter dated August 31, 2011, and have reviewed the comments and begun the preparation of our response.  As discussed with Suying Li on the telephone yesterday, we will be providing our response no later than September 30, 2011.

Please do not hesitate to contact me if you have any questions or concerns.

Sincerely,

/s/ Nicole A. Kivisto

Nicole A. Kivisto

Vice President, Controller and

   Chief Accounting Officer

c:  Ethan Horowitz

     Suying Li

     Doran Schwartz

     Walter Godlewski