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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-06-018753.txt : 20061114
<SEC-HEADER>0000000000-06-018753.hdr.sgml : 20061114
<ACCEPTANCE-DATETIME>20060421103802
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-018753
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060421

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UNITIL CORP
		CENTRAL INDEX KEY:			0000755001
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC & OTHER SERVICES COMBINED [4931]
		IRS NUMBER:				020381573
		STATE OF INCORPORATION:			NH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		6 LIBERTY LANE WEST
		CITY:			HAMPTON
		STATE:			NH
		ZIP:			03842
		BUSINESS PHONE:		6037736504

	MAIL ADDRESS:	
		STREET 1:		6 LIBERTY LANE WEST
		CITY:			HAMPTON
		STATE:			NH
		ZIP:			03842
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-06-036628
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0404

         DIVISION OF
CORPORATION FINANCE
         Mail Stop 3561


							April 21, 2006

Mr. Mark H. Collin
Unitil Corporation
6 Liberty Lane West
Hampton, NH 03842-1720

Re:	Unitil Corporation
      Form 10-K for the fiscal year ended December 31, 2005
      Filed February 22, 2006
      File No. 001-08858


Dear Mr. Collin:

      We have completed our review of your Form 10-K and have no
further comments at this time.


		Sincerely,


		James Allegretto
		Senior Assistant Chief Accountant


</TEXT>
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