SEC Comment Letter 0000000000-23-001203 to RGC RESOURCES INC (RGCO) (CIK 0001069533) (RGCO)
RGC RESOURCES INC (RGCO) (CIK 0001069533)
Date: Feb. 6, 2023 · CIK: 0001069533 · Accession: 0000000000-23-001203
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File numbers found in text: 333-269462
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United States securities and exchange commission logo
February 6, 2023
Paul W. Nester
President and Chief Executive Officer
RGC RESOURCES INC
519 Kimball Avenue, N.E.
Roanoke, Virginia 24016
Re:RGC RESOURCES INC
Registration Statement on Form S-3
Filed January 30, 2023
File No. 333-269462
Dear Paul W. Nester:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Claudia Rios, Staff Attorney, at (202) 551-8770 or, in her absence,
Mitchell Austin, Acting Legal Branch Chief, at (202) 551-3574 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Hannah T. Frank, Esq.