FORM 8-K
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 14 or 15(d) of the Securities Exchange Act of
1934
Date of Report - April 23, 1996
New York 16-0397420
(State Or Other Jurisdiction (I.R.S. Employer
Incorporation Or Organization) Identification No.)
330 W. William St., Corning, NY 14830
(Address of Principal Executive (Zip Code)
Offices)
Commission File No. 0-643
Item 8. Change in Fiscal Year
On April 23, 1996 the Board of Directors of the Company
voted unanimously to change the Fiscal Year End date from
December 31 to September 30 effective September 30, 1996. The
decision to change the Fiscal Year End was made because September
30 better reflects the natural business year of the company.
Natural gas sales in the company's service territory are very
weather sensitive. September 30 reflects the end of the summer
sales season when sales are at the lowest level while December 31
reflects sales at the mid-point of the peak sales period.
Form 10-KSB will be issued for the transition period from
January 1, 1996 through September 30, 1996. Form 10-QSB will be
filed for the quarters ending March 31, 1996 and June 30, 1996.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act
of 1934, the registrant has duly caused this report to be signed
on its behalf by the undersigned hereunto duly authorized.
Corning Natural Gas Corporation
(Registrant)
Date
(Signature)
Kenneth J. Robinson
Executive Vice President
