Attached files

file filename
EX-32 - EX-32 - ATMOS ENERGY CORPd70859exv32.htm
EX-12 - EX-12 - ATMOS ENERGY CORPd70859exv12.htm
EX-31 - EX-31 - ATMOS ENERGY CORPd70859exv31.htm
10-Q - FORM 10-Q - ATMOS ENERGY CORPd70859e10vq.htm
Exhibit 15
Board of Directors
Atmos Energy Corporation
We are aware of the incorporation by reference in the Registration Statements (Form S-3, No. 33-37869; Form S-3, No. 33-58220; Form S-3D/A, No. 33-70212; Form S-3, No. 33-56915; Form S-3/A, No. 333-03339; Form S-3/A, No. 333-32475; Form S-3/A, No. 333-50477; Form S-3, No. 333-95525; Form S-3/A, No. 333-93705; Form S-3, No. 333-75576; Form S-3D, No. 333-113603; Form S-3, No. 333-118706; Form S-3D, No. 333-155666; Form S-3ASR, No. 333-158140; Form S-4, No. 333-13429; Form S-8, No. 33-68852; Form S-8, No. 33-57695; Form S-8, No. 33-57687; Form S-8, No. 333-32343; Form S-8, No. 333-46337; Form S-8, No. 333-73145; Form S-8, No. 333-73143; Form S-8, No. 333-63738; Form S-8, No. 333-88832; Form S-8, No. 333-116367; Form S-8, No. 333-138209; Form S-8, No. 333-145817; and Form S-8 No. 333-155570) of Atmos Energy Corporation and in the related Prospectuses of our report dated February 3, 2010, relating to the unaudited condensed consolidated interim financial statements of Atmos Energy Corporation, which are included in its Form 10-Q for the quarter ended December 31, 2009.
/s/ ERNST & YOUNG LLP
Dallas, Texas
February 3, 2010